Does board capital enhance corporate social responsibility disclosure quality? The role of CEO power.

• المؤلفون الرئيسيون: Maswadi, Laila, Amran, Azlan
• التنسيق: مقال
• اللغة: English
• منشور في: universiti sains malaysia 2022
• الموضوعات: HG1-9999 Finance
• الوصول للمادة أونلاين: http://eprints.usm.my/58870/1/Does%20board%20capital%20enhance%20CSR%20disclosure%20quality%2C%20The%20role%20of%20CEO%20power.pdf; http://eprints.usm.my/58870/

This paper examines the relationship between board capital attributes and corporate social responsibility disclosure (CSRD) quality and how CEO power moderates the association between board capital attributes and CSRD quality. Using a cross-sectional sample of 114 firms, we find that directors�...