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Board diversity and corporate social responsibility in Jordan

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dc.contributor.authorIbrahim, AHen_US
dc.contributor.authorHanefah, MMen_US
dc.date.accessioned2024-05-29T02:55:04Z
dc.date.available2024-05-29T02:55:04Z
dc.date.issued2016
dc.description.abstractPurpose - This study aims to investigate the impact of board diversity characteristics, namely, independence, gender, age and nationality of directors on the level of corporate social responsibility (CSR) disclosures. Design/methodology/approach - Content analysis was used to determine CSR disclosure. This study used panel data analysis to investigate the influence of board diversity characteristics on CSR disclosures. Findings - Panel data analysis show that the level of CSR disclosure has increased over the period of study. Results also reveal a positive and significant association between the level of CSR disclosure and board diversity variables. Research limitations/implications - This study examined only companies listed on Amman Stock Exchange. Therefore, the generalisation of the results might be limited to the listed companies only. Practical implications - Findings are relevant to policymakers, professional organisations and practitioners in Jordan and in other Arab countries. Social implications - The role of women in the boardroom is important to ensure more CSR activities by the listed companies. Jordan being a Muslim country should take the initiative to introduce laws to increase the number of women to the board. Originality/value - This study offers significant contributions to existing CSR literature in Jordan and in other Arab countries by introducing female directors. Findings are important to policymakers. They should implement quotas for women in the boardroom, and adopting such a policy will increase the participation of women in the decision-making process of the companies and reduce gender bias.
dc.identifier.doi10.1108/JFRA-06-2015-0065
dc.identifier.epage298
dc.identifier.isbn2042-5856
dc.identifier.issn1985-2517
dc.identifier.issue2
dc.identifier.scopusWOS:000388977400006
dc.identifier.spage279
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/11506
dc.identifier.volume14
dc.languageEnglish
dc.language.isoen_USen_US
dc.publisherEmerald Group Publishing Ltden_US
dc.relation.ispartofJournal Of Financial Reporting And Accounting
dc.sourceWeb Of Science (ISI)
dc.subjectDisclosureen_US
dc.subjectFinancial reportingen_US
dc.subjectPrivate sectoren_US
dc.subjectCorporate reportingen_US
dc.titleBoard diversity and corporate social responsibility in Jordanen_US
dc.typeArticleen_US
dspace.entity.typePublication

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