1 |
Arora, P., & Dharwadkar, R. (2011). Corporate governance and corporate social responsibility (CSR): The moderating roles of attainment discrepancy and organization slack. Corporate Governance: An International Review, 19(2). 136-152. https://doi.org/10.1111/j.1467-8683.2010.00843.x
DOI
|
2 |
Beltratti, A. (2005). The complementarity between corporate governance and corporate social responsibility. The Geneva Papers on Risk & Insurance- Issues and Practice, 30(3), 373- 386. https://doi.org/10.1057/palgrave.gpp.2510035
DOI
|
3 |
Bhagat, S., & Black, B. (2002). Non-correlation between board independence and long-term firm performance. The Journal of Corporation Law, 27(2). 231-273. https://doi.org/10.2139/SSRN.133808
DOI
|
4 |
Campbell, J. L. (2007). Why would corporations behave in socially responsible ways? An institutional theory of corporate social responsibility. Academy of Management Review, 32(3), 946-967. https://doi.org/10.5465/amr.2007.25275684
DOI
|
5 |
Carcello, J. V., Neal, T. L., Palmrose, Z. V., & Scholz, S. (2011). CEO involvement in selecting board members, audit committee effectiveness, and restatements. Contemporary Accounting Research, 28(2), 396-430. https://doi.org/10.1111/j.1911-3846.2010.01052.x
DOI
|
6 |
Carroll, A. B., & Shabana, K. M. (2010). The business case for corporate social responsibility: A review of concepts, research, and practice. International Journal of Management Reviews, 12(1), 85-105. https://doi.org/10.1111/j.1468-2370.2009.00275.x
DOI
|
7 |
Chahine, S., & Filatotchev, I. (2011). The effects of corporate governance and audit and non-audit fees on IPO value. The British Accounting Review, 43(3), 155-172. https://doi.org/10.1016/j.bar.2011.06.008
DOI
|
8 |
Guo, Z., & Kga, U. K. (2012). Corporate governance and firm performance of listed firms in Sri Lanka. Procedia-Social and Behavioral Sciences, 40, 664-667. https://doi.org/10.1016/j.sbspro.2012.03.246
DOI
|
9 |
Haniffa, R., & Hudaib, M. (2006). Corporate governance structure and performance of Malaysian listed companies. Journal of Business Finance & Accounting, 33(7-8), 1034-1062. https://doi.org/10.1111/j.1468-5957.2006.00594.x
DOI
|
10 |
Hassan, M. K. (2011). Corporate governance practices in emerging economies: Initial findings from the UAE. China-USA Business Review, 10(9), 856-864. https://doi.org/10.1108/10867371311325435
DOI
|
11 |
Htay, N. N. S, Salman, S. A., & Meera. A. K. M. (2013). Let's move to universal corporate governance theory. Journal of Internet Banking and Commerce, 18(2), 1. https://doi.org/10.5829/idosi.mejsr.2013.15.7.3561
DOI
|
12 |
Huang, C. J. (2010). Corporate governance, corporate social responsibility, and corporate performance. Journal of Management & Organization, 16(5), 641-655. https://doi.org/10.5172/jmo.2010.16.5.641
DOI
|
13 |
Hussainey, K., & Aljifri, K. (2012). Corporate governance mechanisms and capital structure in the UAE. Journal of Applied Accounting Research, 13(2), 145-160. https://doi.org/10.1108/09675421211254849
DOI
|
14 |
Huynh, Q. L. (2020). A triple of corporate governance, social responsibility, and earnings management. The Journal of Asian Finance, Economics, and Business, 7(3), 29-40. https://doi.org/10.13106/jafeb.2020.vol7.no3.29
DOI
|
15 |
Ihugba, B. U. (2014). The governance of corporate social responsibility: Developing an inclusive regulation framework. International Journal of Law and Management, 56(2), 105-120. https://doi.org/10.1108/IJLMA-04-2013-0015
DOI
|
16 |
O'Connor, T., Kinsella, S., & O'Sullivan, V. (2014). Legal protection of investors, corporate governance, and investable premia in emerging markets. International Review of Economics & Finance, 29, 426-439. https://doi.org/10.1016/j.iref.2013.07.003
DOI
|
17 |
Minister of Economy. (2009). The United Arab Emirates. Ministerial resolution No. (518) of 2009. http://www.sca.gov.ae/English/legalaffairs/LegalLaws/2009-518.pdf.
|
18 |
Mitchell, R. K., Agle, B. R., & Wood, D. J. (1997). Toward a theory of stakeholder identification and salience: Defining the principle of who and what counts. Academy of Management Review, 22(4), 853-886. https://doi.org/10.2307/259247
DOI
|
19 |
O'Connell, V., & Cramer, N. (2010). The relationship between firm performance and board characteristics in Ireland. European Management Journal, 28(5), 387-399. https://doi.org/10.1016/j.emj.2009.11.002
DOI
|
20 |
Prado‐Lorenzo, J. M., Gallego‐Alvarez, I., & Garcia‐Sanchez, I. M. (2009). Stakeholder engagement and corporate social responsibility reporting: The ownership structure effect. Corporate Social Responsibility and Environmental Management, 16(2), 94-107. https://doi.org/10.1002/csr.189
DOI
|
21 |
Rickling, M. (2014). Audit committee characteristics and repeatedly meeting-beating analyst forecasts. International Journal of Business, 19(2), 173-191. https://www.questia.com/library/journal/1G1-369793431/audit-committee-characteristics-and-repeatedly-meeting-beating
|
22 |
Saibaba, M. D., & Ansari, V. A. (2013). Audit committees, board structures, and firm performance: A panel data study of BSE 30 companies. IUP Journal of Accounting Research & Audit Practices, 12(2), 19-29. https://EconPapers.repec.org/RePEc:icf:icfjar:v:12:y:2013:i:2:p:19-29
|
23 |
Dam, L., & Scholtens, B. (2012). Does ownership type matter for corporate social responsibility? Corporate Governance: An International Review, 20(3), 233-252. https://doi.org/10.1111/j.1467-8683.2011.00907.x
DOI
|
24 |
Zhou, C. (2019). Effects of corporate governance on the decision to voluntarily disclose corporate social responsibility reports: evidence from China. Applied Economics, 51(55), 5900-5910. https://doi.org/10.1080/00036846.2019.163144
DOI
|
25 |
Chalevas, C. G. (2011). The effect of the mandatory adoption of corporate governance mechanisms on executive compensation. The International Journal of Accounting, 46(2), 138-174. https://doi.org/10.1016/j.intacc.2011.04.004
DOI
|
26 |
Chan, A. M. Y., Liu, G., & Sun, J. (2013). Independent audit committee members' board tenure and audit fees. Accounting & Finance, 53(4), 1129-1147. https://doi.org/10.1111/j.1467-629X.2012.00490.x
DOI
|
27 |
Chan, R. S., Lau, C. K., & Ng, A. W. (2011). Compliance and value relevance of audit committees: evidence from Hong Kong. Journal of Financial Reporting and Accounting, 9(1), 74-97. http://dx.doi.org/10.1108/19852511111139813
DOI
|
28 |
Dalton, D. R., Daily, C. M., Ellstrand, A. E., & Johnson, J. L. (1998). Meta-analytic reviews of board composition, leadership structure, and financial performance. Strategic Management Journal, 19(3), 269-290. https://doi.org/10.1002/(SICI)1097-0266(199803)19:3<269::AID-SMJ950>3.0.CO;2-K
DOI
|
29 |
Donaldson, T., & Preston, L. E. (1995). The stakeholder theory of the corporation: Concepts, evidence, and implications. Academy of Management Review, 20(1), 65-91. https://doi.org/10.2307/258887
DOI
|
30 |
Esa, E., & Anum, M. G. 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. https://doi.org/10.1108/14720701211234564
DOI
|
31 |
Anas, A., Abdul Rashid, H. M., & Annuar, H. A. (2015). The effect of the award on CSR disclosures in annual reports of Malaysian PLCs. Social Responsibility Journal, 11(4), 831-852. https://doi.org/10.1108/SRJ-02-2013-0014
DOI
|
32 |
Adams, R. B., & Mehran, H. (2012). Bank board structure and performance: Evidence for large bank holding companies. Journal of Financial Intermediation, 21(2), 243-267. http://dx.doi.org/10.1086/320271
DOI
|
33 |
Alshbili, I., Elamer, A. A., & Beddewela, E. (2019). Ownership types, corporate governance, and corporate social responsibility disclosures. Accounting Research Journal, 33(1), 148-166. https://doi.org/10.1108/ARJ-03-2018-0060
DOI
|
34 |
Amran, A., & Susela Devi, S. (2008). The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia. Managerial Auditing Journal, 23(4), 386-404. https://doi.org/10.1108/02686900810864327
DOI
|
35 |
Fernando, S., & Lawrence, S. (2014). A theoretical framework for CSR practices: Integrating legitimacy theory, stakeholder theory, and institutional theory. Journal of Theoretical Accounting Research, 10(1), 149-178.
|
36 |
Faisal, F., Situmorang, L. S., Achmad, T., & Prastiwi, A. (2020). The role of government regulations in enhancing corporate social responsibility disclosure and firm value. The Journal of Asian Finance, Economics, and Business, 7(8), 509-518. https://doi.org/10.13106/jafeb.2020.vol7.no8.509
DOI
|
37 |
Farhan A., & Annuar H. A. B. (2018). Foreign investment choices and corporate governance role. Business and Economics Journal, 9(4), 1-9. https://doi.org/10.4172/2151-6219.1000374
DOI
|
38 |
Farhan, A., Obaid, S. & Annuar, H. A. B. (2017). Corporate governance effect on firms' performance- evidence from the UAE. Journal of Economic and Administrative Sciences, 33(1), 66-80. https://doi.org/10.1108/JEAS-01-2016-0002
DOI
|
39 |
Freeman, R. E. (1994). The politics of stakeholder theory: Some future directions. Business Ethics Quarterly, 4(4), 409 -421. https://doi.org/10.2307/3857340
DOI
|
40 |
Freihat, A. R. F., Farhan, A., & Shanikat, M. (2019). Do board of directors' characteristics influence firm performance? evidence from the emerging market. Journal of Management Information and Decision Sciences, 22(2), pp 148-166. https://doi.org/10.18267/j.pep.435
DOI
|
41 |
Freihat, A. R. F (2019). Factors affecting price to earnings ratio (P/E): Evidence from the emerging market. Risk Governance and Control: Financial Markets & Institutions, 9(2), 47-56. https://doi.org/10.22495/RGCV9I2P4
DOI
|
42 |
Goodpaster, K. (1991). Business ethics and stakeholder analysis. Business Ethics Quarterly, 1(1), 53-73. https://doi.org/10.2307/3857592
DOI
|
43 |
Li, W., & Zhang, R. (2010). Corporate social responsibility, ownership structure, and political interference: Evidence from China. Journal of Business Ethics, 96(4). 631-645. https://doi.org/10.1007/s10551-010-0488-z
DOI
|
44 |
Jizi, M. I., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate governance and corporate social responsibility disclosure: Evidence from the US banking sector. Journal of Business Ethics,125(4), 601-615. https://doi.org/10.1007/s10551-013-1929-2
DOI
|
45 |
Jo, H., & Harjoto, M. A. (2012). The causal effect of corporate governance on corporate social responsibility. Journal of Business Ethics, 106(1), 53-72. https://www.jstor.org/stable/41413244
DOI
|
46 |
Li, Q., Luo, W., Wang, Y., & Wu, L. (2013). Firm performance, corporate ownership, and corporate social responsibility disclosure in China. Business Ethics: A European Review, 22(2). 159-173. https://doi.org/10.1111/beer.12013
DOI
|
47 |
Liu, R. X., Kuang, J., Gong, Q., & Hou, X. L. (2003). Principal component regression analysis with SPSS. Computer Methods and Programs in Biomedicine, 71(2), 141-147. https://doi.org/10.1016/S0169-2607(02)00058-5
DOI
|
48 |
Maher, M., Andersson, T. (2000). Convergence and diversity of corporate governance regimes and capital markets. Oxford, UK: Oxford University Press
|
49 |
McGuire, J. B., Sundgren, A., & Schneeweis, T. (1988). Corporate social responsibility and firm financial performance. Academy of Management Journal, 31(4), 854-872. https://doi.org/10.2307/256342
DOI
|
50 |
Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical Perspectives on Accounting, 33, 59-78. https://doi.org/10.1016/j.cpa.2014.10.003
DOI
|
51 |
Tang, P., Yang, S., & Yang, S. (2020). How to design corporate governance structures to enhance corporate social responsibility in China's mining state-owned enterprises? Resources Policy, 66, 101619. https://doi.org/10.1016/j.resourpol.2020.101619
DOI
|
52 |
Saraswati, E., Sagitaputri, A., & Rahadian, Y. (2020). Political Connections and CSR Disclosures in Indonesia. The Journal of Asian Finance, Economics, and Business, 7(11), 1097-1104. https://doi.org/10.13106/jafeb.2020.vol7.no11.1097
DOI
|
53 |
Scott, W. R. (1987). The adolescence of institutional theory. Administrative Science Quarterly, 32(4), 493-511. https://doi.org/10.2307/2392880
DOI
|
54 |
Sharma, V. D., & Kuang, C. (2014). Voluntary audit committee characteristics, incentives, and aggressive earnings management: Evidence from New Zealand. International Journal of Auditing, 18(1), 76-89. https://doi.org/10.1111/ijau.12013
DOI
|
55 |
Tran, N. M., Nonneman, W., & Jorissen, A. (2014). Government ownership and firm performance: The case of Vietnam. International Journal of Economics and Financial Issues, 4(3), 628-650. https://ideas.repec.org/a/eco/journ1/2014-03-18.
|
56 |
Voinea, C. L., Fratostiteanu, C., & Romein, B. (2019). The influence of governance and ownership on CSR practices in Romania. European Journal of Sustainable Development, 8(3), 313-313. https://doi.org/10.14207/ejsd.2019.v8n3p313
DOI
|
57 |
Wu, H. L. (2011). Can minority state ownership influence firm value? Universal and contingency views of its governance effects. Journal of Business Research, 64(8), 839-845. https://doi.org/10.1016/j.jbusres.2010.10.001
DOI
|
58 |
Xu, W., Wang, K., & Anandarajan, A. (2012). Quality of reported earnings by Chinese firms: The influence of ownership structure. Advances in Accounting, 28(1), 193-199. https://doi.org/10.1016/j.adiac.2012.03.005
DOI
|