Does family group affiliation matter in CSR reporting? Evidence from Yemen

Nahg Abdul Majid Alawi, Azhar Abdul Rahman, Azlan Amran and Mehran Nejati

Afro-Asian Journal of Finance and Accounting, 2016, vol. 6, issue 1, 12-30

Abstract: 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 companys 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.

Keywords: family group affiliation; corporate social responsibility; CSR disclosure; company characteristics; Yemen. (search for similar items in EconPapers)
Date: 2016
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.inderscience.com/link.php?id=74541 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ids:afasfa:v:6:y:2016:i:1:p:12-30

Access Statistics for this article

More articles in Afro-Asian Journal of Finance and Accounting from Inderscience Enterprises Ltd
Bibliographic data for series maintained by Sarah Parker ().