Is CEO power linked to corporate social responsibility disclosure? Evidence from an emerging economy

被引：0

作者：

Khuong, Nguyen Vinh ^{[1
,2
]}

Anh, Nguyen Nhat ^{[1
,2
]}

Trang, Nguyen Thuy ^{[1
,2
]}

Uyen, Trinh Hoang ^{[1
,2
]}

Tien, Nguyen Ngoc Khanh ^{[1
,2
]}

机构：

[1] Univ Econ & Law, Fac Accounting & Auditing, Ho Chi Minh City, Vietnam

[2] Vietnam Natl Univ, Ho Chi Minh City, Vietnam

来源：

BUSINESS STRATEGY AND DEVELOPMENT | 2024年 / 7卷 / 03期

关键词：

CEO power; corporate governance; corporate social responsibility disclosure; PANEL-DATA; CSR; MANAGEMENT; CHINESE; PERFORMANCE; GOVERNANCE; DIMENSIONS; NARCISSISM;

D O I：

10.1002/bsd2.415

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

The research aims to analyze the influence of Chief Executive Officer (CEO) power factors on corporate social responsibility (CSR) disclosure by listed companies on the Vietnamese stock market. To examine the relationship between CEO power and CSR disclosure (CSRD), our study used the generalized method of moments (GMM) estimation method with panel data from 210 listed companies on the Vietnamese stock market during the period 2015-2022. The research results indicate that factors such as duality, tenure, share ownership, and CEO compensation reduce the level of CSR disclosure by companies. On the other hand, CEO education and age show a positive relationship with disclosure level. The empirical results of this study provide a solid foundation for managers to establish effective corporate governance mechanisms and enhance the quality of sustainable reporting by companies.

引用

页数：15

共 50 条

[21] CEO power and corporate social responsibility (CSR) disclosure: does stakeholder influence matter?
Rashid, Afzalur
Shams, Syed
Bose, Sudipta
Khan, Habib
MANAGERIAL AUDITING JOURNAL, 2020, 35 (09) : 1279 - 1312
[22] Corporate governance and corporate social responsibility disclosure: evidence from Saudi Arabia
Habbash, Murya
SOCIAL RESPONSIBILITY JOURNAL, 2016, 12 (04) : 740 - 754
[23] CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM SAUDI ARABIA
Habbash, Murya
ECONOMIC AND SOCIAL DEVELOPMENT: 10TH INTERNATIONAL SCIENTIFIC CONFERENCE ON ECONOMIC AND SOCIAL DEVELOPMENT, 2015, : 267 - 282
[24] CEO power and corporate social responsibility decoupling
Shahab, Yasir
Gull, Ammar Ali
Ahsan, Tanveer
Mushtaq, Rizwan
APPLIED ECONOMICS LETTERS, 2022, 29 (21) : 1965 - 1969
[25] The impact of corporate ownership structure on corporate risk disclosure: evidence from an emerging economy
Alshirah, Malek
Alshira'h, Ahmad
COMPETITIVENESS REVIEW, 2024, 34 (02) : 370 - 395
[26] Disclosure of Corporate Social Responsibility and Environmental Management: Evidence from China
Kuo, Lopin
Yeh, Chin-Chen
Yu, Hui-Cheng
CORPORATE SOCIAL RESPONSIBILITY AND ENVIRONMENTAL MANAGEMENT, 2012, 19 (05) : 273 - 287
[27] CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE: EVIDENCE FROM THE EUROPEAN RETAIL SECTOR
Mayorova, Elena
ENTREPRENEURSHIP AND SUSTAINABILITY ISSUES, 2019, 7 (02): : 891 - 905
[28] Corporate social responsibility disclosure and financial transparency: Evidence from India
Nair, Rajiv
Muttakin, Mohammad
Khan, Arifur
Subramaniam, Nava
Somanath, V. S.
PACIFIC-BASIN FINANCE JOURNAL, 2019, 56 : 330 - 351
[29] CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence
Al-Shaer, Habiba
Albitar, Khaldoon
Liu, Jia
REVIEW OF QUANTITATIVE FINANCE AND ACCOUNTING, 2023, 60 (03) : 1025 - 1063
[30] CEO power and CSR-linked compensation for corporate environmental responsibility: UK evidence
Habiba Al-Shaer
Khaldoon Albitar
Jia Liu
Review of Quantitative Finance and Accounting, 2023, 60 : 1025 - 1063

← 1 2 3 4 5 →