CEO masculinity and CSR disclosure: evidence from Indonesia
نویسندگان
چکیده
Purpose The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and level of corporate social responsibility disclosure (CSRD). Design/methodology/approach conducted research for 2011–2019, covering companies listed on Indonesian Stock Exchange. This study used an ordinary least squares regression, coarsened exact matching (CEM) propensity score (PSM) procedure in testing hypothesis. Findings Based results analysis, it is known that CEO negatively related to CSR levels. However, this negative can be mitigated through governance mechanisms: audit committee. Research limitations/implications paper provides implications field research, especially regarding biological attributes CEOs relation CSR. Originality/value As many previous studies focused managerial aspect CEO, CEO. To authors’ knowledge, among first attempt investigate issue emerging market.
منابع مشابه
State-Owned Enterprises and Corporate Governance Strength: Evidence from Indonesia
Background: This study investigates whether state-owned enterprises (SOEs) in Indonesia implement stronger corporate governance than do non-SOEs. It can be argued that as a large dedicated institutional investor, the Indonesian government has an incentive to strengthen corporate governance in SOEs and possesses the ability to bear the cost of implementing stronger governance. Research Methods: ...
متن کاملBoard Compensation and Risk-Taking: The Moderating Role of CEO Duality (Evidence from Banking Industry)
The purpose of this paper is to explore relationship between board compensation and risk taking with regard to CEO duality in the banking industry. Using a panel data regression model, with regard to optimal contracting and managerial power theory, we examined the data to determine the relationship between board compensation and risk taking of twenty one banks, for the period 2012 to 2018. R...
متن کاملstate-owned enterprises and corporate governance strength: evidence from indonesia
background: this study investigates whether state-owned enterprises (soes) in indonesia implement stronger corporate governance than do non-soes. it can be argued that as a large dedicated institutional investor, the indonesian government has an incentive to strengthen corporate governance in soes and possesses the ability to bear the cost of implementing stronger governance. research methods: ...
متن کاملThe Exchange Rate Misalignment, Volatility and the Export Performance: Evidence from Indonesia
T his study investigates the short-run and long-run impact of real exchange rate misalignment and volatility on Indonesian export to the US by exploiting the disaggregated data of export volume. The proxy of real exchange rate misalignment was obtained by estimating the fundamental equilibrium exchange rate (FEER) model, and the exchange rate volatility measured by employing the GARC...
متن کاملVoluntary Disclosure and Informational Content of Share Price: Evidence from Tehran Stock Exchange
The aim of this research was to determine the impact of voluntary information disclosure on informational content of share price. In this regard, future earnings response coefficient was used to determine the informational content of the share price about the future income information. Furthermore, share price synchronicity was used to evaluate the informational content of the share price about...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: AJAR (Asian Journal of Accounting Research)
سال: 2022
ISSN: ['2443-4175', '2459-9700']
DOI: https://doi.org/10.1108/ajar-04-2022-0119