Does family group affiliation matter in CSR reporting? Evidence from Yemen
While earlier studies have shown the role of family affiliation on increased social responsibility of firms, there is a dearth of literature on how family group affiliation moderates the link between company's characteristics and social responsibility disclosure. This study aimed to investigate...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Inderscience Enterprises Ltd.
2016
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/18353/1/AAJFA%206%201%20%202016%2012-30.pdf |
| _version_ | 1825804023372972032 |
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| author | Alawi, Nahg Abdul Majid Abdul Rahman, Azhar Amran, Azlan Nejati, Mehran |
| author_facet | Alawi, Nahg Abdul Majid Abdul Rahman, Azhar Amran, Azlan Nejati, Mehran |
| author_sort | Alawi, Nahg Abdul Majid |
| collection | UUM |
| description | While earlier studies have shown the role of family affiliation on increased social responsibility of firms, there is a dearth of literature on how family group affiliation moderates the link between company's characteristics and social responsibility disclosure. This study aimed to investigate this moderating effect through performing a moderated multiple regression (MMR) analysis on empirical data gathered from 73 most active shareholding companies in Yemen.Findings from the study indicated that family group affiliation has a significant moderating effect on the relationships between company's characteristics and corporate social responsibility disclosure; where the relationship was found stronger for family group affiliated companies as compared to the non-family group affiliated ones. The study has bridged the literature gaps by offering empirical evidence and new insights on the significant moderating effects of family group affiliation in the relationships between company's characteristics and corporate social responsibility disclosure using the Yemeni samples. |
| first_indexed | 2024-07-04T06:07:37Z |
| format | Article |
| id | uum-18353 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:07:37Z |
| publishDate | 2016 |
| publisher | Inderscience Enterprises Ltd. |
| record_format | eprints |
| spelling | uum-183532016-06-28T06:18:32Z https://repo.uum.edu.my/id/eprint/18353/ Does family group affiliation matter in CSR reporting? Evidence from Yemen Alawi, Nahg Abdul Majid Abdul Rahman, Azhar Amran, Azlan Nejati, Mehran HF5601 Accounting While earlier studies have shown the role of family affiliation on increased social responsibility of firms, there is a dearth of literature on how family group affiliation moderates the link between company's characteristics and social responsibility disclosure. This study aimed to investigate this moderating effect through performing a moderated multiple regression (MMR) analysis on empirical data gathered from 73 most active shareholding companies in Yemen.Findings from the study indicated that family group affiliation has a significant moderating effect on the relationships between company's characteristics and corporate social responsibility disclosure; where the relationship was found stronger for family group affiliated companies as compared to the non-family group affiliated ones. The study has bridged the literature gaps by offering empirical evidence and new insights on the significant moderating effects of family group affiliation in the relationships between company's characteristics and corporate social responsibility disclosure using the Yemeni samples. Inderscience Enterprises Ltd. 2016 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/18353/1/AAJFA%206%201%20%202016%2012-30.pdf Alawi, Nahg Abdul Majid and Abdul Rahman, Azhar and Amran, Azlan and Nejati, Mehran (2016) Does family group affiliation matter in CSR reporting? Evidence from Yemen. Afro-Asian Journal of Finance and Accounting, 6 (1). pp. 12-30. ISSN 1751-6447 http://doi.org/10.1504/AAJFA.2016.074541 doi:10.1504/AAJFA.2016.074541 doi:10.1504/AAJFA.2016.074541 |
| spellingShingle | HF5601 Accounting Alawi, Nahg Abdul Majid Abdul Rahman, Azhar Amran, Azlan Nejati, Mehran Does family group affiliation matter in CSR reporting? Evidence from Yemen |
| title | Does family group affiliation matter in CSR reporting? Evidence from Yemen |
| title_full | Does family group affiliation matter in CSR reporting? Evidence from Yemen |
| title_fullStr | Does family group affiliation matter in CSR reporting? Evidence from Yemen |
| title_full_unstemmed | Does family group affiliation matter in CSR reporting? Evidence from Yemen |
| title_short | Does family group affiliation matter in CSR reporting? Evidence from Yemen |
| title_sort | does family group affiliation matter in csr reporting evidence from yemen |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/18353/1/AAJFA%206%201%20%202016%2012-30.pdf |
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