Financial Factors, Corporate Governance and ESG during Covid-19 Pandemic: Malaysian evidence

被引：2

作者：

Azhari, Nor Khadijah Mohd ^{[1
]}

Mahmud, Radziah ^{[2
]}

Yildiz, Birol ^{[3
]}

机构：

[1] Univ Teknol MARA, Fac Business & Management, Cawangan Pulau Pinang, Kampus Permatang Pauh, Shah Alam, Malaysia

[2] Univ Teknol MARA, Fac Accountancy, SelangorPuncak Alam Campus, Shah Alam, Selangor, Malaysia

[3] Eskisehir Osmangazi Univ, Fac Econ & Adm Sci, Eskisehir, Turkiye

来源：

ENVIRONMENT-BEHAVIOUR PROCEEDINGS JOURNAL | 2023年 / 8卷 / 23期

关键词：

ESG; Financial factors; Corporate Governance; Covid-19; BOARD COMPOSITION;

D O I：

10.21834/ebpj.v8i23.4493

中图分类号：

X [环境科学、安全科学];

学科分类号：

08 ; 0830 ;

摘要：

This study investigated the factors influencing the Environment, Social and Governance (ESG) Disclosure of public listed companies in Malaysia, particularly before and during the Covid-19 pandemic. Using 62 Public Listed Companies in Malaysia and 248 firms' years of observation from the year 2018 to the year 2021, it found that profitability, growth of the company, company's size, board size, gender diversity, auditor tenure, and ESG disclosure highest during the Covid-19 pandemic outbreak period. It also discovered that profitability and independent board members had positively related to ESG disclosure before and during the Covid-19 pandemic outbreak.

引用

页码：23 / 29

页数：7

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