Alawi, Nahg Abdul Majid and Abdul Rahman, Azhar and Amran, Azlan and Nejati, Mehran (2016) Does family group affiliation matter in CSR reporting? Evidence from Yemen. Afro-Asian Journal of Finance and Accounting, 6 (1). pp. 12-30. ISSN 1751-6447

PDF Restricted to Repository staff only Download (240kB) | Request a copy

Abstract

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.

Item Type:	Article
Uncontrolled Keywords:	family group affiliation; corporate social responsibility; CSR disclosure; company characteristics; Yemen.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Prof. Madya Dr. Azhar Abdul Rahman
Date Deposited:	28 Jun 2016 06:18
Last Modified:	28 Jun 2016 06:18
URI:	https://repo.uum.edu.my/id/eprint/18353

Actions (login required)

View Item