University of Bahrain
Scientific Journals

The Impact of Ownership Concentration and Audit Committees Characteristics on Corporate Social Responsibility Disclosure in Jordanian Public Corporations: An Empirical Study

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dc.contributor.author Alhmood, Turki R.
dc.contributor.author Alshorman, Salah Aldain
dc.contributor.author Qaderi, Sumaia A.
dc.date.accessioned 2020-11-09T07:52:27Z
dc.date.available 2020-11-09T07:52:27Z
dc.date.issued 2017-12-01
dc.identifier.uri https://journal.uob.edu.bh:443/handle/123456789/4110
dc.description.abstract This study investigates the impact of ownership concentration and audit committees (AC) characteristics on the level of corporate social responsibility (CSR) disclosure, using a sample of Jordanian public corporations listed on Amman Stock Exchange during the period 2014-2016. Using multiple linear regression analysis, the study finds that AC independence, AC meetings, and AC ownership have a statistically significant positive influence on the level of CSR disclosure. A negative impact of ownership concentration on the level of CSR disclosure is also documented. However, there is no evidence that AC characteristics such as AC size and AC financial expertise affect the level of CSR disclosure. en_US
dc.rights Attribution-NonCommercial-NoDerivatives 4.0 International *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/4.0/ *
dc.subject Ownership Concentration en_US
dc.subject Audit Committee en_US
dc.subject CSR Disclosure en_US
dc.subject Jordanian Public Corporations. en_US
dc.title The Impact of Ownership Concentration and Audit Committees Characteristics on Corporate Social Responsibility Disclosure in Jordanian Public Corporations: An Empirical Study en_US
dc.volume Volume 20 en_US
dc.issue Issue 2 en_US
dc.contributor.authorcountry Jordon en_US
dc.contributor.authorcountry Yemen en_US
dc.contributor.authoraffiliation Yarmouk University - Jordan en_US
dc.contributor.authoraffiliation Alhudaida University - Yemen en_US
dc.source.title The Arab Journal of Accounting en_US


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