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Institutional directors and corporate social responsibility disclosure in the Jordanian banks

Ghabayen, Mohammad Ahid and Mohamad, Nor Raihan and Ahmad, Norsia (2015) Institutional directors and corporate social responsibility disclosure in the Jordanian banks. In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA.

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Abstract

This study examines the impact of institutional directors on the level of corporate social responsibility disclosure (CSRD) in the Jordanian banks.A comprehensive CSR checklist, consisting of 100 items, is designed to collect the data from 147 observations from 2004 to 2013.The descriptive analysis shows, relatively, a low level of CSRD with a mean of 46%. In addition, institutional directors occupy 46.4% of the banks’ board seats. The analysis shows that 11% of the institutional directors are serving as CEOs, 22.5% are independent institutional directors and 65.5% are non-independent non-executive directors.Results from multiple regression analysis show that institutional directors, has a negative and non-significant impact on the level of CSRD.However, we break down the institutional directors to two groups based on their status; institutional independent directors and institutional non-independent non-executive directors.The results show that the two groups have positive significant impacts on the level of CSRD.Then, the institutional CEO (CEO institutional-affiliated) is analyzed and it has a significant negative impact.Regarding the control variables, bank age and leverage significantly and positively enhance the CSRD while board size and profitability (ROA) are insignificantly related to CSRD.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN 978-967-0910-09-3 Organized by: School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords: CSRD, Institutional directors, banks, Jordan
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 20 Mar 2016 01:52
Last Modified: 13 Apr 2016 04:49
URI: https://repo.uum.edu.my/id/eprint/17584

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