CEO masculinity and CSR disclosure: evidence from Indonesia

Mohammad Nasih, Nadia Anridho, Nadia Klarita Rahayu and John Nowland

Asian Journal of Accounting Research, 2022, vol. 8, issue 2, 157-169

Abstract: Purpose - The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and the level of corporate social responsibility disclosure (CSRD). Design/methodology/approach - The authors conducted research for 2011–2019, covering companies listed on the Indonesian Stock Exchange. This study used an ordinary least squares regression, the coarsened exact matching (CEM) and propensity score matching (PSM) procedure in testing the hypothesis. Findings - Based on the results of analysis, it is known that CEO facial masculinity is negatively related to corporate CSR disclosure levels. However, this negative relationship can be mitigated through governance mechanisms: the audit committee. Research limitations/implications - This paper provides implications in the field of research, especially regarding the biological attributes of CEOs in relation to CSR. Originality/value - As many previous studies focused on the managerial aspect of the CEO, this study focused on the biological aspect of CEO. To the authors’ knowledge, this study is among the first to attempt to investigate this issue in an emerging market.

Keywords: CEO masculinity; CSR; Disclosure; Accountability (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:eme:ajarpp:ajar-04-2022-0119

DOI: 10.1108/AJAR-04-2022-0119

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