Does family group affiliation matter in CSR reporting? Evidence from Yemen

• Main Authors: Alawi, Nahg Abdul Majid, Abdul Rahman, Azhar, Amran, Azlan, Nejati, Mehran
• Format: Article
• Language: English
• Published: Inderscience Enterprises Ltd. 2016
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/18353/1/AAJFA%206%201%20%202016%2012-30.pdf; http://repo.uum.edu.my/18353/; http://doi.org/10.1504/AAJFA.2016.074541

While earlier studies have shown the role of family affiliation on increased social responsibility of firms, there is a dearth of literature on how family group affiliation moderates the link between company's characteristics and social responsibility disclosure. This study aimed to investigate this moderating effect through performing a moderated multiple regression (MMR) analysis on empirical data gathered from 73 most active shareholding companies in Yemen.Findings from the study indicated that family group affiliation has a significant moderating effect on the relationships between company's characteristics and corporate social responsibility disclosure; where the relationship was found stronger for family group affiliated companies as compared to the non-family group affiliated ones. The study has bridged the literature gaps by offering empirical evidence and new insights on the significant moderating effects of family group affiliation in the relationships between company's characteristics and corporate social responsibility disclosure using the Yemeni samples.