Matches in SemOpenAlex for { <https://semopenalex.org/work/W2177710056> ?p ?o ?g. }
- W2177710056 endingPage "216" @default.
- W2177710056 startingPage "155" @default.
- W2177710056 abstract "Sub-Saharan Africa (SSA) has the highest prevalence rate of HIV/AIDS in the world, with negative effects on productivity, profitability, economic growth, and development. The social responsibility role of public companies in contributing towards reducing the negative effects of HIV/AIDS is priceless. This paper investigates the impact of corporate governance (CG) on social and environmental accounting (SEA) with specific focus on corporate health accounting (CHA) and, consequently, examines whether CG can moderate the link between CHA and firm value (FV), with particular focus on HIV/AIDS disclosures. First, employing one of the most extensive data on CG, CHA, and FV from a sample of listed SSA companies to date, our results suggest that companies that are better-governed tend to engage in increased CHA disclosures. Second, we find that the combined effects of CG and CHA on FV are stronger than CHA alone, meaning that the quality of firm-level CG moderates the link between CHA and FV. Our econometric specifications are robust to different traditional firm-level characteristics, endogeneities, and alternative CG (corporate board and shareholding structure variables), FV, and CHA proxies. We interpret our findings within a framework that attempts to combine Suchman's (1995) legitimacy theoretical perspective with Ashforth and Gibbs' (1990) substantive and symbolic legitimacy management strategies." @default.
- W2177710056 created "2016-06-24" @default.
- W2177710056 creator A5043169421 @default.
- W2177710056 date "2016-06-01" @default.
- W2177710056 modified "2023-10-02" @default.
- W2177710056 title "Corporate governance, corporate health accounting, and firm value: The case of HIV/AIDS disclosures in Sub-Saharan Africa" @default.
- W2177710056 cites W1497380380 @default.
- W2177710056 cites W1514201478 @default.
- W2177710056 cites W1515624008 @default.
- W2177710056 cites W1535912252 @default.
- W2177710056 cites W1690492168 @default.
- W2177710056 cites W1832242010 @default.
- W2177710056 cites W1853464014 @default.
- W2177710056 cites W1883916697 @default.
- W2177710056 cites W1925919734 @default.
- W2177710056 cites W1947825608 @default.
- W2177710056 cites W1964194206 @default.
- W2177710056 cites W1969729856 @default.
- W2177710056 cites W1973282242 @default.
- W2177710056 cites W1977357086 @default.
- W2177710056 cites W1977657880 @default.
- W2177710056 cites W1979009082 @default.
- W2177710056 cites W1980073692 @default.
- W2177710056 cites W1987000704 @default.
- W2177710056 cites W1988597711 @default.
- W2177710056 cites W1989973765 @default.
- W2177710056 cites W1990021135 @default.
- W2177710056 cites W1992755576 @default.
- W2177710056 cites W1993006443 @default.
- W2177710056 cites W1993195742 @default.
- W2177710056 cites W1993459670 @default.
- W2177710056 cites W1993944768 @default.
- W2177710056 cites W1997456016 @default.
- W2177710056 cites W1999064493 @default.
- W2177710056 cites W2002782252 @default.
- W2177710056 cites W2003439254 @default.
- W2177710056 cites W2003729543 @default.
- W2177710056 cites W2003937960 @default.
- W2177710056 cites W2007801487 @default.
- W2177710056 cites W2008047669 @default.
- W2177710056 cites W2008359842 @default.
- W2177710056 cites W2013387701 @default.
- W2177710056 cites W2014729239 @default.
- W2177710056 cites W2023462673 @default.
- W2177710056 cites W2025059117 @default.
- W2177710056 cites W2026433955 @default.
- W2177710056 cites W2028694191 @default.
- W2177710056 cites W2028936493 @default.
- W2177710056 cites W2030765894 @default.
- W2177710056 cites W2031822015 @default.
- W2177710056 cites W2032375295 @default.
- W2177710056 cites W2032525978 @default.
- W2177710056 cites W2033217089 @default.
- W2177710056 cites W2034006258 @default.
- W2177710056 cites W2034416210 @default.
- W2177710056 cites W2036383710 @default.
- W2177710056 cites W2036805455 @default.
- W2177710056 cites W2036829732 @default.
- W2177710056 cites W2037791344 @default.
- W2177710056 cites W2040816020 @default.
- W2177710056 cites W2044757591 @default.
- W2177710056 cites W2045267273 @default.
- W2177710056 cites W2047815083 @default.
- W2177710056 cites W2053164462 @default.
- W2177710056 cites W2054041116 @default.
- W2177710056 cites W2055013323 @default.
- W2177710056 cites W2056473897 @default.
- W2177710056 cites W2057897933 @default.
- W2177710056 cites W2059509420 @default.
- W2177710056 cites W2059842645 @default.
- W2177710056 cites W2061802549 @default.
- W2177710056 cites W2065518727 @default.
- W2177710056 cites W2066034382 @default.
- W2177710056 cites W2068851638 @default.
- W2177710056 cites W2069430191 @default.
- W2177710056 cites W2069712330 @default.
- W2177710056 cites W2069875904 @default.
- W2177710056 cites W2070992114 @default.
- W2177710056 cites W2071977930 @default.
- W2177710056 cites W2072430631 @default.
- W2177710056 cites W2074492816 @default.
- W2177710056 cites W2076813502 @default.
- W2177710056 cites W2081295498 @default.
- W2177710056 cites W2081742146 @default.
- W2177710056 cites W2085616415 @default.
- W2177710056 cites W2086560845 @default.
- W2177710056 cites W2086742892 @default.
- W2177710056 cites W2087107032 @default.
- W2177710056 cites W2087632432 @default.
- W2177710056 cites W2089087592 @default.
- W2177710056 cites W2094369893 @default.
- W2177710056 cites W2094986582 @default.
- W2177710056 cites W2095177382 @default.
- W2177710056 cites W2095479506 @default.
- W2177710056 cites W2095855799 @default.
- W2177710056 cites W2100933813 @default.
- W2177710056 cites W2102572422 @default.
- W2177710056 cites W2107101751 @default.