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https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection407072
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2016-05-11 15:23:39
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Restricted Document
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12965
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UniSZA
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1. Abdullah, S. N. (2004). Board composition, CEO duality and performance among Malaysian listed companies, 4(4), 47-61. 2. Abdullah, S. N., Mohamad, N. R., & Mokhtar, M. Z. (2011). Board independence, ownership and CSR of Malaysian Large Firms. Corporate Ownership & Control, 8(3), 417-431. 3. Abu-Baker, N., & Naser, K. (2000). Empirical evidence on corporate social disclosure (CSD) practices in Jordan. International Journal of Commerce and Management, 10(3/4), 18-34. 4. Ahern, K. R., & Dittmar, A. K. (2010). The changing of the boards: The value effect of a massive exogenous shock. Unpublished manuscript. University of Michigan. 5. Ahid, M., & Augustine, A. (2012). The Impact of Global Financial Crisis on Jordan. International Journal of Business and Management, 7(16), p80. 6. Ahmed, K., & Courtis, J. K. (1999). Associations between corporate characteristics and disclosure levels in annual reports: a meta-analysis. The British Accounting Review, 31(1), 35-61. 7. Akhtaruddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. Journal of Applied Management Accounting Research, 7(1), 1-19. 8. Al-bdour, A. A., Nasruddin, E., & Lin, S. K. (2010). The relationship between internal corporate social responsibility and organizational commitment within the banking sector in Jordan. International Journal of Human and Social Sciences,5(14), 932- 951. 9. Al-Matari, E. M., Al-Swidi, A. K., Fadzil, F. H., & AlMatari, Y. A. (2012). The Impact of board characteristics on Firm Performance: Evidence from Nonfinancial Listed Companies in Kuwaiti Stock Exchange. International Journal of Accounting and Financial Reporting, 2(2), Pages310. 10. Al-Moataz, E., & Hussainey, K. (2012). Determinants of corporate governance disclosure in Saudi companies. Journal of Economics and Management. 11. Amran, A., & Devi, S. S. (2008). The impact of government and foreign affiliate influence on corporate social reporting The case of Malaysia. Managerial Auditing Journal, 23(4), 386-404. 12. Anum Mohd Ghazali, N. (2010). Ownership structure, corporate governance and corporate performance in Malaysia. International Journal of Commerce and Management, 20(2), 109-119. 13. Balabanis, G., Phillips, H. C., & Lyall, J. (1998). Corporate social responsibility and economic performance in the top British companies: are they linked?. European Business Review, 98(1), 25- 44. 14. Barako, D. G., & Brown, A. M. (2008). Corporate social reporting and board representation: evidence from the Kenyan banking sector. Journal of Management & Governance, 12(4), 309-324. 15. Barako, D. G., Hancock, P., & Izan, H. Y. (2006). Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance: An International Review, 14(2), 107-125. 16. Barnea, A., & Rubin, A. (2010). Corporate social responsibility as a conflict between shareholders. Journal of business ethics, 97(1), 71-86. 17. Baron, D. P., Harjoto, M. A., & Jo, H. (2009). The Economics and Politics of Corporate Social Performance. Stanford University Graduate School of Business Research Paper No. 1993. Available at SSRN: http://ssrn.com/abstract=1202390 (April 21, 2009). 18. Bear, S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation.Journal of Business Ethics, 97(2), 207- 221. 19. Becht, M., Bolton, P., & Röell, A. (2003). Corporate governance and control.Handbook of the Economics of Finance, 1, 1-109. 20. Belkaoui, A., & Karpik, P. G. (1989). Determinants of the corporate decision to disclose social information. Accounting, Auditing & Accountability Journal, 2(1). 21. Ben-Amar, W., & Zeghal, D. (2011). Board of directors' independence and executive compensation disclosure transparency: Canadian evidence.Journal of Applied Accounting Research, 12(1), 43-60. 22. Bernardi, R. A., & Threadgill, V. H. (2011). Women directors and corporate social responsibility. EJBO Electronic Journal of Business Ethics and Organization Studies,15(2), 15-21. 23. Bernardi, R. A., Bosco, S. M., & Vassill, K. M. (2006). Does Female Representation on Boards of Directors Associate With Fortune's “100 Best Companies to Work For” List?. Business & Society, 45(2), 235-248. 24. Birnbaum, P. H. (1984). The choice of strategic alternatives under increasing regulation in high technology companies. Academy of Management Journal, 27(3), 489-510. 25. Bonn, I., Yoshikawa, T., &Phan, P.H. (2004). Effects of board structure on firm performance: A comparison between Japan and Australia. Asian Business & Management 3,105-125. 26. Borokhovich, K. A., Parrino, R., & Trapani, T. (1996). Outside directors and CEO selection. 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12965 https://intelek.unisza.edu.my/intelek/pages/view.php?ref=12965 https://intelek.unisza.edu.my/intelek/pages/search.php?search=!collection407072 Restricted Document Article Journal image/jpeg inches 733 96 96 norman 69 69 1422 2016-05-11 15:23:39 1422x733 7271-01-FH02-FEMS-16-05811.jpg UniSZA Private Access Board characteristics and corporate social responsibility disclosure in the jordanian banks Corporate Board: Role, Duties and Composition This paper aims to examine the impact of board characteristics on the level of corporate social responsibility disclosure (CSRD) in the Jordanian banking sector for a sample of 147 banks/years during a period of 10 years (2004-2013). A checklist consisting of 100 items is developed to measure the disclosure level and the result indicates a relatively low level of disclosure in Jordanian banks. Multiple regression analysis is employed to examine the developed hypotheses. The results indicated that the larger board size and higher level of disclosure are correlated. However, low level of disclosure is associated to higher proportion of independent directors and institutional directors. In addition, female director is found to negatively affect the level of disclosure. This study has filled some of the previous studies’ gaps; the study is conducted in a new business environment. Besides, previous CSRD’s studies have not considered some of the board characteristics such as institutional directors. Thus this study investigates their impacts on the level of CSRD. In addition, this study provides some guidelines for the future works. Furthermore, the findings of this study might be interested to several groups of shareholders and stakeholders such as government, regulators, potential investors and CSR agencies. 12 Virtus Interpress Virtus Interpress 84-99 1. Abdullah, S. N. (2004). Board composition, CEO duality and performance among Malaysian listed companies, 4(4), 47-61. 2. Abdullah, S. N., Mohamad, N. R., & Mokhtar, M. Z. (2011). Board independence, ownership and CSR of Malaysian Large Firms. Corporate Ownership & Control, 8(3), 417-431. 3. Abu-Baker, N., & Naser, K. (2000). Empirical evidence on corporate social disclosure (CSD) practices in Jordan. International Journal of Commerce and Management, 10(3/4), 18-34. 4. Ahern, K. R., & Dittmar, A. K. (2010). The changing of the boards: The value effect of a massive exogenous shock. Unpublished manuscript. University of Michigan. 5. Ahid, M., & Augustine, A. (2012). The Impact of Global Financial Crisis on Jordan. International Journal of Business and Management, 7(16), p80. 6. Ahmed, K., & Courtis, J. K. (1999). Associations between corporate characteristics and disclosure levels in annual reports: a meta-analysis. The British Accounting Review, 31(1), 35-61. 7. Akhtaruddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure in corporate annual reports of Malaysian listed firms. Journal of Applied Management Accounting Research, 7(1), 1-19. 8. Al-bdour, A. A., Nasruddin, E., & Lin, S. K. (2010). The relationship between internal corporate social responsibility and organizational commitment within the banking sector in Jordan. International Journal of Human and Social Sciences,5(14), 932- 951. 9. Al-Matari, E. M., Al-Swidi, A. K., Fadzil, F. H., & AlMatari, Y. A. (2012). The Impact of board characteristics on Firm Performance: Evidence from Nonfinancial Listed Companies in Kuwaiti Stock Exchange. International Journal of Accounting and Financial Reporting, 2(2), Pages310. 10. Al-Moataz, E., & Hussainey, K. (2012). Determinants of corporate governance disclosure in Saudi companies. Journal of Economics and Management. 11. Amran, A., & Devi, S. S. (2008). The impact of government and foreign affiliate influence on corporate social reporting The case of Malaysia. Managerial Auditing Journal, 23(4), 386-404. 12. Anum Mohd Ghazali, N. (2010). Ownership structure, corporate governance and corporate performance in Malaysia. International Journal of Commerce and Management, 20(2), 109-119. 13. Balabanis, G., Phillips, H. C., & Lyall, J. (1998). Corporate social responsibility and economic performance in the top British companies: are they linked?. European Business Review, 98(1), 25- 44. 14. Barako, D. G., & Brown, A. M. (2008). Corporate social reporting and board representation: evidence from the Kenyan banking sector. Journal of Management & Governance, 12(4), 309-324. 15. Barako, D. G., Hancock, P., & Izan, H. Y. (2006). Factors influencing voluntary corporate disclosure by Kenyan companies. Corporate Governance: An International Review, 14(2), 107-125. 16. Barnea, A., & Rubin, A. (2010). Corporate social responsibility as a conflict between shareholders. Journal of business ethics, 97(1), 71-86. 17. Baron, D. P., Harjoto, M. A., & Jo, H. (2009). The Economics and Politics of Corporate Social Performance. Stanford University Graduate School of Business Research Paper No. 1993. Available at SSRN: http://ssrn.com/abstract=1202390 (April 21, 2009). 18. Bear, S., Rahman, N., & Post, C. (2010). The impact of board diversity and gender composition on corporate social responsibility and firm reputation.Journal of Business Ethics, 97(2), 207- 221. 19. Becht, M., Bolton, P., & Röell, A. (2003). Corporate governance and control.Handbook of the Economics of Finance, 1, 1-109. 20. Belkaoui, A., & Karpik, P. G. (1989). Determinants of the corporate decision to disclose social information. Accounting, Auditing & Accountability Journal, 2(1). 21. Ben-Amar, W., & Zeghal, D. (2011). Board of directors' independence and executive compensation disclosure transparency: Canadian evidence.Journal of Applied Accounting Research, 12(1), 43-60. 22. Bernardi, R. A., & Threadgill, V. H. (2011). Women directors and corporate social responsibility. EJBO Electronic Journal of Business Ethics and Organization Studies,15(2), 15-21. 23. Bernardi, R. A., Bosco, S. M., & Vassill, K. M. (2006). Does Female Representation on Boards of Directors Associate With Fortune's “100 Best Companies to Work For” List?. Business & Society, 45(2), 235-248. 24. Birnbaum, P. H. (1984). The choice of strategic alternatives under increasing regulation in high technology companies. Academy of Management Journal, 27(3), 489-510. 25. Bonn, I., Yoshikawa, T., &Phan, P.H. (2004). Effects of board structure on firm performance: A comparison between Japan and Australia. Asian Business & Management 3,105-125. 26. Borokhovich, K. A., Parrino, R., & Trapani, T. (1996). Outside directors and CEO selection. 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Board characteristics and corporate social responsibility disclosure in the jordanian banks
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This paper aims to examine the impact of board characteristics on the level of corporate social responsibility disclosure (CSRD) in the Jordanian banking sector for a sample of 147 banks/years during a period of 10 years (2004-2013). A checklist consisting of 100 items is developed to measure the disclosure level and the result indicates a relatively low level of disclosure in Jordanian banks. Multiple regression analysis is employed to examine the developed hypotheses. The results indicated that the larger board size and higher level of disclosure are correlated. However, low level of disclosure is associated to higher proportion of independent directors and institutional directors. In addition, female director is found to negatively affect the level of disclosure. This study has filled some of the previous studies’ gaps; the study is conducted in a new business environment. Besides, previous CSRD’s studies have not considered some of the board characteristics such as institutional directors. Thus this study investigates their impacts on the level of CSRD. In addition, this study provides some guidelines for the future works. Furthermore, the findings of this study might be interested to several groups of shareholders and stakeholders such as government, regulators, potential investors and CSR agencies.
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Board characteristics and corporate social responsibility disclosure in the jordanian banks
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Board characteristics and corporate social responsibility disclosure in the jordanian banks
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Board characteristics and corporate social responsibility disclosure in the jordanian banks
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Board characteristics and corporate social responsibility disclosure in the jordanian banks
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Board characteristics and corporate social responsibility disclosure in the jordanian banks
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board characteristics and corporate social responsibility disclosure in the jordanian banks
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