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• W4285040688 abstract "This paper aims at examining the ownership structure’s impact on the relationship between corporate governance and social responsibility disclosure. The paper relied on content analysis of the financial reporting of the industrial firms listed on the Amman Stock Exchange (ASE) for a 5-year period (2016–2020), where the Panel Data method was adopted. The findings showed a positive relationship between social responsibility disclosure and gender diversity of the board of directors’ members and. It also shows a negative relationship between social responsibility disclosure and the board of directors’ independence, the audit committees’ independence, and the size of the board. The results of the analysis also showed no relationship between social responsibility disclosure and nationality diversity, qualifications of board members, and CEO duality. Concerning the moderating impact of ownership structure, the results indicated that the ownership structure positively affected the relationship between (Independence of the board, nationality diversity, and social responsibility disclosure, and negatively affected the relationship between (Independence of the audit committee and board size) and social responsibility disclosure. These findings are valuable to explore the impact of corporate governance on social responsibility disclosure, along with the role of the ownership structure on the relationship between social responsibility disclosure and corporate governance." @default.
• W4285040688 created "2022-07-13" @default.
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• W4285040688 date "2022-07-13" @default.
• W4285040688 modified "2023-09-24" @default.
• W4285040688 title "Does Ownership Structure Moderate the Relationship Between Corporate Governance and Corporate Social Responsibility Disclosures? Evidence from Emerging Countries" @default.
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• W4285040688 doi "https://doi.org/10.1007/978-3-031-08954-1_116" @default.
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