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

共 50 条

[41] Financial inclusion, financial capability and financial fragility during COVID-19 pandemic
Kim, Kyoung Tae
Xiao, Jing Jian
Porto, Nilton
INTERNATIONAL JOURNAL OF BANK MARKETING, 2024, 42 (03) : 414 - 436
[42] Food Security, Financial Resources, and Mental Health: Evidence during the COVID-19 Pandemic
Yenerall, Jackie
Jensen, Kimberly
NUTRIENTS, 2022, 14 (01)
[43] Corporate governance, COVID-19, and financial inclusion: insights from OECD countries
Samour, Ahmed
Alghazali, Abdullah
Gharbi, Ines
INTERNATIONAL JOURNAL OF DISCLOSURE AND GOVERNANCE, 2025,
[44] Network based evidence of the financial impact of Covid-19 pandemic
Ahelegbey, Daniel Felix
Cerchiello, Paola
Scaramozzino, Roberta
INTERNATIONAL REVIEW OF FINANCIAL ANALYSIS, 2022, 81
[45] The market reaction to syndicated loan announcements before and during the COVID-19 pandemic and the role of corporate governance
Tampakoudis, Ioannis
Noulas, Athanasios
Kiosses, Nikolaos
RESEARCH IN INTERNATIONAL BUSINESS AND FINANCE, 2022, 60
[46] Sustainable corporate governance and gender diversity on corporate boards: evidence from COVID-19
Naeem, Muhammad Abubakr
Karim, Sitara
Nor, Safwan Mohd
Ismail, Rusmawati
ECONOMIC RESEARCH-EKONOMSKA ISTRAZIVANJA, 2022, 35 (01): : 5824 - 5842
[47] Psychological Distress and COVID-19 Related Anxiety among Malaysian Women during the COVID-19 Pandemic
Latif, Nurul Ilani Abdul
Ismail, Nor Azlin Mohamed
Loh, Sweet Yi Esther
Azurah, Abdul Ghani Nur
Midin, Marhani
Shah, Shamsul Azhar
Kalok, Aida
INTERNATIONAL JOURNAL OF ENVIRONMENTAL RESEARCH AND PUBLIC HEALTH, 2022, 19 (08)
[48] The Effect of ESG performance on the stock market during the COVID-19 Pandemic-Evidence from Japan
Liu, Lian
Nemoto, Naoko
Lu, Changrong
ECONOMIC ANALYSIS AND POLICY, 2023, 79 : 702 - 712
[49] Women on boards and ESG performance: empirical evidence before and during the COVID-19 pandemic in Indonesia and Malaysia
Agustina, Rahayu Putri
Barokah, Zuni
CORPORATE GOVERNANCE-THE INTERNATIONAL JOURNAL OF BUSINESS IN SOCIETY, 2024, 24 (03): : 489 - 508
[50] Dataset of vaccination and confidence in the Malaysian government during Covid-19 pandemic
Pek, Chuen Khee
Choy, Kah Yung
Toh, Kian Kok
Foo, Fang Ee
Cham, Tat Huei
DATA IN BRIEF, 2022, 42

← 1 2 3 4 5 →