...Nhat Minh Tran Purpose This study aims to investigate whether generational stage – founder versus descendant leadership – affects corporate social responsibility ( CSR ) performance in family firms, and whether this relationship is moderated by national cultural dimensions, specifically long-term...

...Sana Sous Atari; Tareq Sadeq; Yousef Hassan Purpose This study aims to examine whether firm age moderates the relationship between board attributes and corporate social responsibility (CSR). Board attributes include board size, gender diversity and frequency of board meetings. Design...

...Huu Cuong Nguyen; Thi Dao Tran; Bao Duyen Huynh; Thi Thanh Thao Tran; Thi Linh Nguyen; Thi Ngoc Ha Nguyen Purpose This study aims to examine the extent and determinants of corporate social responsibility (CSR) disclosure among firms listed on Vietnam’s Unlisted Public Company Market (UPCoM...

... limitations. Additionally, this study only considers the effects of firms’ ESG performance on FRQ during the COVID-19 pandemic. Thus, future research should consider other factors associated with investors’ corporate social responsibility (CSR). Practical implications This research has practical...

...Nitika Gaba; Madhumathi R. Purpose Research on the significance of corporate social responsibility (CSR) and value creation is nascent as compared to CSR and financial performance. The concept of value is also evolving because of changing business environments, globalization and the expanded idea...

...Malik Muneer Abu Afifa; Isam Saleh; Maen Al-Zaghilat; Nawaf Thuneibat; Nha Minh Nguyen Purpose This study aims to investigate the direct nexus between board characteristics, corporate social responsibility (CSR) disclosure and the cost of equity capital (CEQ). This is done by using agency theory...

...Mohammad Hassan Shakil; Nor Shaipah Abdul Wahab Purpose This study aims to examine the effects of top management team (TMT) heterogeneity and corporate social responsibility (CSR) on the firm risk of Bursa Malaysia listed firms. Also, this study examines the moderating effect of CSR between TMT...

... methodology. Section 4 presents our findings and Section 5 draws conclusions and implications. In this section, the background literature on CSR practices and cost of equity is discussed. Theoretical arguments for the effect of CSR on the cost of equity are provided. Finally, the hypotheses...

... and structural and political reforms to strengthen the private sectors’ role in stimulating economic growth. As a part of this, the concept of CSR has attracted considerable attention from the government. As a result, the private sector is being asked to participate in government with regard to the core issues...

...Kofi Mintah Oware; T. Mallikarjunappa Purpose The purpose of the study is to examine the effect of corporate social responsibility (CSR) on debt financing (natural logarithm of debt and leverage ratios) of listed firms. Design/methodology/approach Using content analysis for data extraction...

...Mashiyat Tasnia; Syed Musa Syed Jaafar AlHabshi; Romzie Rosman Purpose Corporate social responsibility (CSR) is considered one of the crucial branding and promotional tools for banks to legitimise their role in society to become socially and environmentally responsible corporate citizen...

...Yousf Almahrog; Zakaria Ali Aribi; Thankom Arun Purpose The paper aims to re-interpret the role of corporate social responsibility (CSR) in limiting the extreme practices in earnings management (EM) by using evidence from large UK companies. Design/methodology/approach The study has used...

...Afzalur Rashid Purpose This study aims to examine whether corporate social responsibility (CSR) and relevant reporting enhances firms’ economic performance among the listed firms in Bangladesh. Design/methodology/approach This study uses a content analysis to examine specific CSR-related...

...Md. Hafij Ullah; Mohammad Afjalur Rahman Purpose – This paper aims to provide a deeper understanding of the nature and extent of corporate social responsibility (CSR) reporting in the annual report by banking companies in Bangladesh, identify the impact of regulatory change on CSR reporting...