Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance
The concept of financial performance is of great concern to stakeholders. This empirical paper investigates the moderating role of financial performance on the link between board attributes and corporate sustainability disclosure compliance (CSDC). The going concern of a company depends on its abili...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Universiti Putra Malaysia
2022
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| Online Access: | http://psasir.upm.edu.my/id/eprint/102216/ http://psasir.upm.edu.my/id/eprint/102216/1/8.%20Moderating%20Role%20of%20Financial%20Performance%20on%20The%20Relationship%20Between%20Board%20Attributes%20.pdf |
| _version_ | 1848863744944242688 |
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| author | Bello, Mohammed Sabo Mohd Said, Ridzwana Johari, Jalila Kamarudin, Fakarudin |
| author_facet | Bello, Mohammed Sabo Mohd Said, Ridzwana Johari, Jalila Kamarudin, Fakarudin |
| author_sort | Bello, Mohammed Sabo |
| building | UPM Institutional Repository |
| collection | Online Access |
| description | The concept of financial performance is of great concern to stakeholders. This empirical paper investigates the moderating role of financial performance on the link between board attributes and corporate sustainability disclosure compliance (CSDC). The going concern of a company depends on its ability to generate returns from operating, investing, and financing activities. Thus, it is crucially important to explore the extent to which a firm's financial performance strengthens the influence of firm-level determinants of CSDC. The sample for the current study consists of 118 Nigerian-listed companies over seven years between 2011 and 2017. The dynamic GMM regression analysis is used for data analysis. The GMM results reveal the moderating effect of return on assets and return on equity on the influence of firm and board attributes on CSDC, evident from significant positive interaction with board size, board independence, gender diversity and audit committee. This implies that when firms gain financial strength to engage in more sustainable activities, this increases the level of corporate sustainability disclosure compliance. |
| first_indexed | 2025-11-15T13:37:48Z |
| format | Article |
| id | upm-102216 |
| institution | Universiti Putra Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T13:37:48Z |
| publishDate | 2022 |
| publisher | Universiti Putra Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | upm-1022162023-08-18T23:56:25Z http://psasir.upm.edu.my/id/eprint/102216/ Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance Bello, Mohammed Sabo Mohd Said, Ridzwana Johari, Jalila Kamarudin, Fakarudin The concept of financial performance is of great concern to stakeholders. This empirical paper investigates the moderating role of financial performance on the link between board attributes and corporate sustainability disclosure compliance (CSDC). The going concern of a company depends on its ability to generate returns from operating, investing, and financing activities. Thus, it is crucially important to explore the extent to which a firm's financial performance strengthens the influence of firm-level determinants of CSDC. The sample for the current study consists of 118 Nigerian-listed companies over seven years between 2011 and 2017. The dynamic GMM regression analysis is used for data analysis. The GMM results reveal the moderating effect of return on assets and return on equity on the influence of firm and board attributes on CSDC, evident from significant positive interaction with board size, board independence, gender diversity and audit committee. This implies that when firms gain financial strength to engage in more sustainable activities, this increases the level of corporate sustainability disclosure compliance. Universiti Putra Malaysia 2022 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/102216/1/8.%20Moderating%20Role%20of%20Financial%20Performance%20on%20The%20Relationship%20Between%20Board%20Attributes%20.pdf Bello, Mohammed Sabo and Mohd Said, Ridzwana and Johari, Jalila and Kamarudin, Fakarudin (2022) Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance. International Journal of Economics and Management, 16 (3). 383 - 395. ISSN 1823-836X; ESSN: 2600-9390 http://www.ijem.upm.edu.my/vol16no3.htm 10.47836/ijeam.16.3.08 |
| spellingShingle | Bello, Mohammed Sabo Mohd Said, Ridzwana Johari, Jalila Kamarudin, Fakarudin Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance |
| title | Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance |
| title_full | Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance |
| title_fullStr | Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance |
| title_full_unstemmed | Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance |
| title_short | Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance |
| title_sort | moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance |
| url | http://psasir.upm.edu.my/id/eprint/102216/ http://psasir.upm.edu.my/id/eprint/102216/ http://psasir.upm.edu.my/id/eprint/102216/ http://psasir.upm.edu.my/id/eprint/102216/1/8.%20Moderating%20Role%20of%20Financial%20Performance%20on%20The%20Relationship%20Between%20Board%20Attributes%20.pdf |