Black Economic Empowerment Disclosures by South African Listed Corporations: The Influence of Ownership and Board Characteristics

By Collins G. Ntim, T. Soobaroyen. Journal of Business Ethics, 2012

259 citations recorded by the source corpus.

Subfields: Accounting, Gender Studies, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/1610088e0e5b2d762cc5275a60730e59ae30b363

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Citations in the corpus

Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures (2020, background): “This study, therefore, follows prior literature in constructing a WEDI (e.g., Ntim and Soobaroyen, 2013; Ntim, 2016; Elmagrhi et al., 2018; Elamer et al., 2020; Gerged et al., 2020; Hassan et al., 2020).”
Corporate Boards, Ownership Structures and Corporate Disclosures: Evidence from a Developing Country (2018, background): “Finally, despite increasing importance of developing countries around the world, existing studies examining corporate disclosure behaviour are primarily concentrated in developed countries with largely similar institutional and contextual characteristics (Ntim & Soobaroyen, 2013a, b).”
Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review (2015, background): “There is an array of empirical research on CSR ranging from the effect of particular events on CSR disclosures (Mahadeo et al. 2011, Rashid, 2011; Deegan et al., 2002; Deegan et al., 2000) to the determinants of CSR disclosures (Ntim and Soobaroyen, 2013; Khan, 2010).”
Corporate Governance, Integrated Reporting and the Use of Credibility-enhancing Mechanisms on Integrated Reports (2019, methodology): “To test H1, we include additional control variables capturing ﬁrm characteristics that, according to prior research, are expected to be associated with corporate reporting quality (e.g., Cormier & Magnan, 1999; Matsumura, Prakash, & Vera-Muñoz, 2014; Ntim & Soobaroyen, 2013a).”
Governance Structures, Voluntary Disclosures and Public Accountability: The Case of UK Higher Education Institutions (2017, unknown): “…the current conclusions and evidence seems to suggest that resource providers would respond positively to voluntary disclosure and improve organisational access to resources, in a similar vein to the stakeholder theoretical predictions (Chen and Roberts, 2010; Ntim and Soobaroyen, 2013a, b).”
Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia (2016, background): “This orientation could result in conflict between goals of governments, as owners, and the goals of profit maximization of private investors (Ntim et al., 2013).”
Corporate Governance and Performance in Socially Responsible Corporations: New Empirical Insights from a Neo‐Institutional Framework (2013, unknown): “…of complex cross shareholdings and tall pyramid-shaped ownership structures by a small number of very large corporations (King Committee, 2002; Ntim & Soobaroyen, 2013).5 In particular, through the Public Investment Commission, the South African government maintains strategic, but low…”
Good corporate governance in Nigeria: Antecedents, propositions and peculiarities (2015, unknown): “…governance in African countries (Briston, 1978; Abor, 2007; Kyereboah-Coleman, 2007; Mangena & Chamisa, 2008; Sanda, Mikailu & Garba, 2010; Bokpin, 2011; Mahadeo, Soobaroyen & Oogarah-Hanuman, 2012; Mangena, Tauringana & Chamisa, 2012; Ntim, Opong & Danbolt, 2012; Ntim & Soobaroyen, 2013).”
Corporate environmental disclosure and earnings management—The moderating role of corporate governance structures (2021, unknown): “We, therefore, follow previous literature in constructing a WEDI (e.g., Gerged et al., 2018; Gerged, Al-Haddad, & AlHajri, 2020; Gerged, Beddewela, & Cowton, 2020; Gerged, Matthews, & Elheddad, 2020; Ntim & Soobaroyen, 2013; Ntim, 2016).”
Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017, background): “Only a handful of studies in the emerging economies nar-rowly focus on this area of research (such as Abdullah et al. 2016, Abdullah and Ismail 2013, Haniffa and Cooke 2002, 2005 in Malaysia; Hoang et al. 2016 in Vietnam; Ntim et al. 2012, Ntim and Soobaroyen 2013 in South Africa).”
The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms (2014, background): “Similarly, studies exploring the association between board size and CSR disclosures have reported a positive association (Said et al., 2009; Ntim and Soobaroyen, 2013; Esa et al., 2012).”
Board diversity and organizational valuation: unravelling the effects of ethnicity and gender (2013, background): “As will be discussed further, and following the collapse of apartheid in 1994, a number of regulatory, affirmative action, and OG reforms have been pursued aimed at enhancing diversity within SA organizational boards (Armstrong et al., 2006; West, 2009; Ntim and Soobaroyen, 2013a).”
Corporate Boards and Ownership Structure as Antecedents of Corporate Governance Disclosure in Saudi Arabian Publicly Listed Corporations (2018, unknown): “Similarly, and employing a sample of 100 South African listed firms from 2002 to 2009, Ntim and Soobaroyen (2013a, 2013b) and Ntim et al. (2013) report that board size has a positive effect on voluntary CSR and risk disclosures, respectively.”