Does board capital enhance corporate social responsibility disclosure quality? The role of CEO power.
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�...
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| 格式: | Article |
| 语言: | English |
| 出版: |
universiti sains malaysia
2022
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| 主题: | |
| 在线阅读: | 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/ |
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