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Corporate governance and corporate social disclosures: a meta-analytical review

Author

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  • Md. Tofael Hossain Majumder
  • Aklima Akter
  • Xiaojing Li

Abstract

Purpose - This study aims to investigate the association between corporate governance and corporate social disclosures (CSD). Design/methodology/approach - Data analysis has been conducted on 29 prior studies published between 2004 and 2016 for the purpose of integrating the findings across studies. The study uses the meta-analysis instrument developed byHunteret al.(1982). Findings - The investigation finds a significant positive association between board size, the frequency of board meetings and auditors’ credibility with CSD. Both the managerial and concentrated ownership have a significant but negative association with CSD. In contrast, board independence, board gender diversity, the composition of non-executive directors, government ownership, foreign ownership and institutional ownership are insignificantly and positively associated with CSD. CEO duality is also insignificant with CSD but indicates a negative association. The study further investigates that the association between board gender diversity and CSD affected by the differences of the country of study. Originality/value - This paper adds significance to the extant academic literature as well as assists the appropriate policy maker in assessing the determinants of CSD from the viewpoints of corporate governance. It further aims to reconcile the findings of the previous studies around the world, and also for the developed and developing countries separately.

Suggested Citation

  • Md. Tofael Hossain Majumder & Aklima Akter & Xiaojing Li, 2017. "Corporate governance and corporate social disclosures: a meta-analytical review," International Journal of Accounting & Information Management, Emerald Group Publishing Limited, vol. 25(4), pages 434-458, October.
    • Handle: RePEc:eme:ijaimp:ijaim-01-2017-0005
    DOI: 10.1108/IJAIM-01-2017-0005
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    Citations

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    Cited by:

    1. Leidy Katerine Rojas Molina & José Ángel Pérez López & María Soledad Campos Lucena, 2023. "Meta-analysis: associated factors for the adoption and disclosure of CSR practices in the banking sector," Management Review Quarterly, Springer, vol. 73(3), pages 1017-1044, September.
    2. Laura Bini & Francesco Giunta & Rebecca Miccini & Lorenzo Simoni, 2023. "Corporate governance quality and non-financial KPI disclosure comparability: UK evidence," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 43-74, March.
    3. Mariasole Bannò & Emilia Filippi & Sandro Trento, 2023. "Women in top echelon positions and their effects on sustainability: a review, synthesis and future research agenda," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 27(1), pages 181-251, March.
    4. Vicky Ching Gu, 2023. "How independent should a board be? Examine the corporate social responsibility performance in the US healthcare sector," Service Business, Springer;Pan-Pacific Business Association, vol. 17(3), pages 695-721, September.
    5. María‐Florencia Amorelli & Isabel‐María García‐Sánchez, 2023. "Leadership in heels: Women on boards and sustainability in times of COVID‐19," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(4), pages 1987-2010, July.

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