What is it about?
The study aims to address the meta-analysis technique for finding out the links on the corporate governance and corporate social disclosures. In this context, this paper synthesizes 29 previous studies by conducting the meta-analysis technique developed by Hunter et al. (1982) to give a fruitful result on the CG and CSD relationship. In the present study, the meta-analysis incorporates twelve corporate governance variables as explanatory variables. These variables are board independence, board Size, board gender diversity, the frequency of board meetings, the composition of non-executive directors, CEO duality, auditors’ credibility, government ownership, foreign ownership, institutional ownership, managerial ownership, and concentrated ownership. The study results imply that there is a significant positive relationship exists between board Size, the frequency of board meetings, and auditors’ credibility with Corporate Social Disclosures (CSD). Both the managerial and concentrated ownership is also a significant but negative association with CSD. In contrast, there is an insignificant positive association finds between board independence, board gender diversity, the composition of non-executive directors, government ownership, foreign ownership, and institutional ownership. CEO duality is also insignificant with CSD but indicates a negative association. The study further investigates that the association between board gender diversity and CSD affected by the differences of the country of study.The association reveals significant positive for the developed countries but insignificant positive for the developing countries.
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Why is it important?
This paper adds significance to the extant academic literature as well as assisting the appropriate policymaker in assessing the determinants of corporate social disclosures from the viewpoints of corporate governance. It further aims to reconcile the findings of the previous studies around the world, and also for the developed and developing countries separately.
Perspectives
To the best of our awareness, no prior studies examined the association between corporate governance and corporate social disclosures by using the meta-analysis technique. Hence, this study contributes to the contemporary literature to fill up this research gap. Furthermore, the findings of the investigation present a combined result of the prior studies based on different countries which are ultimately providing a better understanding to assess the determinants of corporate social disclosures. Moreover, this meta-analysis technique adds contributions not only in the accounting research arena but also other areas of research.
Md. Tofael Hossain Majumder
Comilla University
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This page is a summary of: Corporate governance and corporate social disclosures: a meta-analytical review, International Journal of Accounting and Information Management, October 2017, Emerald,
DOI: 10.1108/ijaim-01-2017-0005.
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