The relationship between managerial entrenchment and firmrisk-takingon social responsibility disclosure

被引：13
|
作者：
Salehi, Mahdi [1 ]
Dashtbayaz, Mahmoud Lari [2 ]
Abdulhadi, Karrar Hamzeh [1 ]
机构：
[1] Ferdowsi Univ Mashhad, Econ & Adm Sci, Mashhad, Razavi Khorasan, Iran
[2] Ferdowsi Univ Mashhad, Accounting, Mashhad, Razavi Khorasan, Iran
来源：
JOURNAL OF PUBLIC AFFAIRS | 2022年 / 22卷 / 03期
关键词：
MANAGEMENT; EARNINGS; INCENTIVES; GOVERNANCE; OWNERSHIP; FIRMS; CSR;
D O I：
10.1002/pa.2511
中图分类号：
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要：
The current study aims to investigate the relationship between managerial entrenchment and firm risk-taking and corporate social responsibility in two developing countries. The study is carried out based on the information from listed firms on the Tehran and Iraq Stock Exchange by selecting a sample of 121 firms in the Iranian side and 37 firms in the Iraqi side during 2011-2017. Hypothesis testing is performed using panel estimators in the adjusted regression model. The results show a significant relationship between managerial entrenchment and social responsibility disclosure and firm risk-taking both in the Iranian and Iraqi Stock Exchange. Moreover, no relationship was evident between social responsibility disclosure and firm risk-taking. On the other hand, results show that in firms with higher risk-taking, there is a strong relationship between managerial entrenchment and social responsibility both in the Iranian and Iraqi firms.
引用
收藏
页数：9
相关论文
共 50 条
  • [21] Corporate and managerial characteristics as drivers of social responsibility disclosure by state-owned enterprises
    Garde Sanchez, Raquel
    Rodriguez Bolivar, Manuel Pedro
    Lopez Hernandez, Antonio M.
    REVIEW OF MANAGERIAL SCIENCE, 2017, 11 (03) : 633 - 659
  • [22] Social responsibility-related governance disclosure: exploration of managerial perspective in a developing country
    Kamal, Yousuf
    PACIFIC ACCOUNTING REVIEW, 2021, 33 (04) : 435 - 458
  • [23] Relationship Between Profitability and Corporate Social Responsibility Disclosure: Evidence from Vietnamese Listed Banks
    Quoc Thinh Tran
    Thi Diu Vo
    Xuan Thuy Le
    JOURNAL OF ASIAN FINANCE ECONOMICS AND BUSINESS, 2021, 8 (03): : 875 - 883
  • [24] The effect of political connections on the relationship between managers' personality traits and corporate social responsibility disclosure
    Salehi, Mahdi
    Bashirimanesh, Nazanin
    JOURNAL OF ISLAMIC ACCOUNTING AND BUSINESS RESEARCH, 2024,
  • [25] Managerial Risk Perceptions of Corporate Social Responsibility Disclosure: Evidence from the Forestry Sector in China
    Lu, Feifei
    Wang, Zhaohua
    Toppinen, Anne
    D'Amato, Dalia
    Wen, Zuomin
    SUSTAINABILITY, 2021, 13 (12)
  • [26] The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies
    Said, Roshima
    Zainuddin, Yuserrie Hj
    Haron, Hasnah
    SOCIAL RESPONSIBILITY JOURNAL, 2009, 5 (02) : 212 - +
  • [27] Relationship of corporate social responsibility disclosure on information asymmetry and the cost of capital
    Michaels A.
    Grüning M.
    Journal of Management Control, 2017, 28 (3) : 251 - 274
  • [28] ASSOCIATIONS BETWEEN SOCIAL-RESPONSIBILITY DISCLOSURE AND CHARACTERISTICS OF COMPANIES
    TROTMAN, KT
    BRADLEY, GW
    ACCOUNTING ORGANIZATIONS AND SOCIETY, 1981, 6 (04) : 355 - 362
  • [29] The Relationship between Social Visibility and CSR Disclosure
    Ali, Waris
    Alsayegh, Maha Faisal
    Ahmad, Zubair
    Mahmood, Zeeshan
    Iqbal, Javed
    SUSTAINABILITY, 2018, 10 (03):
  • [30] The Moderating Role of Online Social Media in the Relationship between Corporate Social Responsibility Disclosure and Investment Decisions: Evidence from Egypt
    Abdel Magid, Ahmed
    Hussainey, Khaled
    De Andres, Javier
    Lorca, Pedro
    INTERNATIONAL JOURNAL OF FINANCIAL STUDIES, 2023, 11 (02):
12345