Board’s financial expertise and corporate social responsibility disclosure in China

Rehana Naheed is based at Department of Business Administration, Lahore Leads University, Lahore, Pakistan. She has completed her PhD from School of Insurance and Economics, University of International Business and Economics (UIBE), Beijing, China. Her research interest are corporate governance, corporate finance, corporate social responsibility, and capital markets in emerging economies. Her work has been previously published in Management Decision.

Dr Aws AlHares is based at Department of Accountancy and Finance, University of Huddersfield, Huddersfield, UK. He has over 15 years of national and international teaching and research experience in academic accounting and finance programs in a number of higher/further educational institutions across the UK and internationally. He is a Fellow of the Higher Education Academy (FHEA). He work has been published or forthcoming in internationally recognized journals such as Energy Policy, International Journal of Accounting and Information Management etc., among others.

Yasir Shahab is based at School of Accounting, Xijing University, Xian, China. He did his PhD from Business School, University of International Business and Economics (UIBE), Beijing, China. He has recently joined School of Accounting, Xijing University, Xi’an, Shaanxi, China, as an Associate Professor. His work has been published and forthcoming in mainstream accounting, finance, and related journals, e.g. International Review of Financial Analysis, Business Strategy and the Environment; Applied Economics; The Geneva Papers on Risk and Insurance – Issues and Practice; International Journal of Entrepreneurial Behavior and Research, Applied Economics Letters, among others. His research interests include Corporate finance, mergers and acquisitions, corporate governance, corporate social responsibility (CSR) and capital markets in emerging economies.

Rukhsana Naheed is based at Department of Economics, University of Haripur, Haripur, Pakistan. She is an Assistant Professor at University of Haripur, Haripur, Pakistan. Her current research interests are corporate governance, developmental economics and capital markets.