Corporate governance and corporate social responsibility disclosures in insurance companies
By Shahid Ullah, M. Muttakin, Arifur Khan. International Journal of Accounting and Information Management, 2019
132 citations recorded by the source corpus.
Purpose The purpose of this study is to empirically examine the association between corporate governance and the extent of corporate social responsibility (CSR) disclosures in insurance companies, using archival data. Design/methodology/approach The data set comprises 277 listed insurance company-years in Bangladesh for the period of 2008 to 2014. The authors have used a checklist to measure the extent of CSR disclosures. The checklist was developed based on the previous CSR literature. The study uses a multiple regression analysis technique to investigate the association between different governance variables, particularly managerial ownership, institutional ownership, board independence and the proportion of female directors, and the extent of CSR disclosures in Bangladeshi insurance companies. Findings The authors find that board independence and the proportion of female directors have positive associations with the extent of CSR disclosures. However, the results indicate that managerial ownership is negatively associated with the extent of CSR disclosures. Originality/value Unlike most of the prior research that explored CSR disclosures in non-financial companies, the authors focus on financial companies, namely, insurance businesses. The authors provide empirical evidence using archival data that suggests that some governance mechanisms are important determinants of CSR disclosures in the insurance industry.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/ceb413d9ec793b8e6e8df90a1c90f91f90ceaa06
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Citations in the corpus
- Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures (2020, background): “Specifically, Ullah et al. (2019) state that when it comes to spending money on CED, owner-managers appeared to be more concerned about any reductions in their ‘ share of the pie’ and may, therefore, be less motivated to disclose information related to environmental activities.”