Impact of Corporate Governance Mechanisms on Corporate Social Responsibility Disclosure of Publicly-Listed Banks in Bangladesh |
JAHID, Md. Abu
(Universitas Muhammadiyah Yogyakarta (UMY))
RASHID, Md. Harun Ur (Department of Economics & Banking, International Islamic University Chittagong (IIUC)) HOSSAIN, Syed Zabid (Department of Accounting and Information Systems, University of Rajshahi) HARYONO, Siswoyo (Universitas Muhammadiyah Yogyakarta (UMY)) JATMIKO, Bambang (Universitas Muhammadiyah Yogyakarta) |
1 | Donnelly, R., & Mulcahy, M. (2008). Board structure, ownership, and voluntary disclosure in Ireland. Corporate Governance: An International Review, 16(5), 416-429. DOI |
2 | Esa, E., & Anum Mohd Ghazali, N. (2012). Corporate social responsibility and corporate governance in Malaysian government-linked companies. Corporate Governance: The international journal of business in society, 12(3), 292-305. DOI |
3 | Freeman, R. E. (2010). Strategic management: A stakeholder approach. New York, NY: Cambridge University Press. |
4 | Grassa, R. (2016). Corporate governance and credit rating in Islamic banks: Does Shariah governance matters? Journal of Management & Governance, 20(4), 875-906. DOI |
5 | Grassa, R., Chakroun, R., & Hussainey, K. (2018). Corporate governance and Islamic banks' products and services disclosure. Accounting Research Journal, 31(1), 75-89. DOI |
6 | Guerrero-Villegas, J., Perez-Calero, L., Hurtado-Gonzalez, J., & Giraldez-Puig, P. (2018). Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis. Sustainability, 10(12), 4808. DOI |
7 | Gul, F. A., & Leung, S. (2004). Board leadership, outside directors' expertise and voluntary corporate disclosures. Journal of Accounting and public Policy, 23(5), 351-379. DOI |
8 | Hair, J., Anderson, R. E., Tatham, R. L., & Black, W. (1984). Multivariate data analysis with readings, 1995. Tulsa, OK: Petroleum Publishing. |
9 | Haniffa, R. M., & Cooke, T. E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus, 38(3), 317-349. DOI |
10 | Haniffa, R. M., & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting. Journal of Accounting and Public Policy, 24(5), 391-430. DOI |
11 | Masud, M., Kaium, A., Bae, S. M., Manzanares, J., & Kim, J. D. (2019). Board directors' expertise and corporate corruption disclosure: The moderating role of political connections. Sustainability, 11(16), 4491. DOI |
12 | Liao, L., Luo, L., & Tang, Q. (2015). Gender diversity, board independence, environmental committee and greenhouse gas disclosure. The British Accounting Review, 47(4), 409-424. DOI |
13 | Lindblom, C. K. (1994). The implications of organizational legitimacy for corporate social performance and disclosure. Paper presented at the Critical Perspectives on Accounting Conference, New York, 1994. |
14 | Masud, A. K., Rashid, H. U., Khan, T., Bae, S. M., & Kim, J. D. (2019). Organizational Strategy and Corporate Social Responsibility: The Mediating Effect of Triple Bottom Line. International Journal of Environmental Research and Public Health, 16(22), 4559. DOI |
15 | McGuinness, P. B., Vieito, J. P., & Wang, M. (2017). The role of board gender and foreign ownership in the CSR performance of Chinese listed firms. Journal of Corporate Finance, 42, 75-99. DOI |
16 | Huynh, Q. L. (2020). A Triple of Corporate Governance, Social Responsibility and Earnings Management. Journal of Asian Finance, Economics and Business, 7(3), 29-40. https://doi.org/10.13106/jafeb.2020.vol7.no3.29 DOI |
17 | Muttakin, M. B., Khan, A., & Subramaniam, N. (2015). Firm characteristics, board diversity and corporate social responsibility: evidence from Bangladesh. Pacific Accounting Review, 27(3), 353-372. DOI |
18 | Nguyen, T. L. H., Nguyen, T. T. H., Nguyen, T. T. H., Le, T. H. A., & Nguyen, V. C. (2020). The Determinants of Environmenal Information Disclosure in Vietnam Listed Companies. Journal of Asian Finance, Economics and Business, 7(2), 21-31. https://doi.org/10.13106/jafeb.2020.vol7.no2.21 DOI |
19 | Nguyen, T. M. H., Nguyen, N. T., & Nguyen, H. T. (2020). Factors Affecting Voluntary Information Disclosure on Annual Reports: Listed Companies in Ho Chi Minh City Stock Exchange. Journal of Asian Finance, Economics and Business, 7(3), 53-62.https://doi.org/10.13106/jafeb.2020.vol7.no3.53. DOI |
20 | Hong, B., Li, Z., & Minor, D. (2016). Corporate governance and executive compensation for corporate social responsibility. Journal of Business Ethics, 136(1), 199-213. DOI |
21 | Hsieh, H.-F., & Shannon, S. E. (2005). Three approaches to qualitative content analysis. Qualitative Health Research, 15(9), 1277-1288. DOI |
22 | Jensen, M. C. (2010). The modern industrial revolution, exit, and the failure of internal control systems. Journal of Applied Corporate Finance, 22(1), 43-58. DOI |
23 | Katmon, N., Mohamad, Z. Z., Norwani, N. M., & Al Farooque, O. (2019). Comprehensive board diversity and quality of corporate social responsibility disclosure: evidence from an emerging market. Journal of Business Ethics, 157(2), 447-481. DOI |
24 | Khan, A., Muttakin, M. B., & Siddiqui, J. (2013). Corporate governance and corporate social responsibility disclosures: Evidence from an emerging economy. Journal of Business Ethics, 114(2), 207-223. DOI |
25 | Khan, I., Khan, I., & Saeed, B. b. (2019). Does board diversity affect quality of corporate social responsibility disclosure? Evidence from Pakistan. Corporate Social Responsibility and Environmental Management, 26(6), 1371-1381. |
26 | Khan, I., Khan, I., & Senturk, I. (2019). Board diversity and quality of CSR disclosure: evidence from Pakistan. Corporate Governance: The International Journal of Business in Society, 19(6), 1187-1203. DOI |
27 | Li, J., Mangena, M., & Pike, R. (2012). The effect of audit committee characteristics on intellectual capital disclosure. The British Accounting Review, 44(2), 98-110. DOI |
28 | Rashid, M. H. U., & Uddin, M. M. (2018). Green financing for sustainability: analysing the trends with challenges and prospects in the context of Bangladesh. International Journal of Green Economics, 12(3-4), 192-208. https://doi.org/10.1504/IJGE.2018.097876 DOI |
29 | Ntim, C. G., & Soobaroyen, T. (2013). Corporate governance and performance in socially responsible corporations: New empirical insights from a Neo-Institutional framework. Corporate Governance: An International Review, 21(5), 468-494. DOI |
30 | Rahman, I. M. A., Jamil, N. N., & Ismail, K. N. I. K. (2019). Does Political Connection Moderate Women Directors' Effect on CSR Disclosure? Evidence from Malaysia. Asian Journal of Accounting and Governance, 11, 61-70. http://dx.doi.org/10.17576/AJAG-2019-11-06. DOI |
31 | Rashid, M. H. U., Zobair, S. A. M., Chowdhury, M. A. I., & Islam, A. (2020). Corporate governance and banks' productivity: evidence from the banking industry in Bangladesh. Business Research, 13(2), 1-23. https://doi.org/10.1007/s40685-020-00109-x. DOI |
32 | Rashid, M. H. U., Zobair, S. A. M., Shadek, M. J., Hoque, M. A., & Ahmad, A. (2019). Factors Influencing Green Performance in Manufacturing Industries. International Journal of Financial Research, 10(6), 159-173. https://doi.org/10.5430/ijfr.v10n6p159. DOI |
33 | Sobhani, F. A., Amran, A., & Zainuddin, Y. (2012). Sustainability disclosure in annual reports and websites: a study of the banking industry in Bangladesh. Journal of Cleaner Production, 23(1), 75-85. DOI |
34 | Starks, L. T. (2009). EFA keynote speech: "Corporate governance and corporate social responsibility: What do investors care about? What should investors care about?" Financial Review, 44(4), 461-468. DOI |
35 | Belal, A. R., & Cooper, S. (2011). The absence of corporate social responsibility reporting in Bangladesh. Critical Perspectives on Accounting, 22(7), 654-667. DOI |
36 | Weber, R.P. (1988), Basic Content Analysis, Sage University Paper Series on Quantitative Applications in the Social Sciences, Series No. 07-049, Sage, Beverly Hills, CA and London. |
37 | Zaid, M. A., Wang, M., & Abuhijleh, S. T. (2019). The effect of corporate governance practices on corporate social responsibility disclosure. Journal of Global Responsibility, 10(2) 134-160. DOI |
38 | ASX Corporate Governance Council. (2010). Corporate governance principles and recommendations, with 2010 amendments (2nd ed.). Australian Securities Exchange. http://ict-industry-reports.com.au/wp-content/uploads/sites/4/2013/09/2010-Corp-Governance-Principles-2010-Amendments-ASX-2010.pdf. |
39 | Azim, M. I., Ahmed, S., & Islam, M. S. (2009). Corporate social reporting practice: evidence from listed companies in Bangladesh. Journal of Asia-Pacific Business, 10(2), 130-145. DOI |
40 | Bae, S., Masud, M., & Kim, J. (2018). A cross-country investigation of corporate governance and corporate sustainability disclosure: A signaling theory perspective. Sustainability, 10(8), 2611. DOI |
41 | Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis: A global perspective. London: Pearson. |
42 | Buallay, A., & Al-Ajmi, J. (2019). The role of audit committee attributes in corporate sustainability reporting: Evidence from banks in the Gulf Cooperation Council. Journal of Applied Accounting Research. (May) [Online First]. https://doi.org/10.1108/JAAR-06-2018-0085 |
43 | Cheng, Z., Wang, F., Keung, C., & Bai, Y. (2017). Will corporate political connection influence the environmental information disclosure level? Based on the panel data of A-shares from listed companies in shanghai stock market. Journal of Business Ethics, 143(1), 209-221. DOI |