The Mediating Effects of Corporate Social Responsibility Disclosures on the Relationship Between Corporate Governance and Financial Performance

International Journal of Business Society, Vol. 7, Issue 2
Abdurrezag Ahmed A BenhamedDr. Wan Amalina Bt. Wan abdullah
Corporate Social Responsibility DisclosuresBoard IndependenceManagerial ownershipFamily OwnershipFinancial Performance
PDFRegular IssueDOI: 10.30566/ijo-bs/2023.02.108
7Volume
2Issue

Abstract

Purpose:This study examined the mediating effects of corporate social responsibility disclosures on the relationship between corporate governance and financial performance. Methodology:The current study methodologically reviewed the relevant studies concerning the effects of corporate social responsibility disclosures on the relationship between corporate governance and financial performance. Findings:The study reviewed the literature, and results revealed a mixed impact on mediating effects of corporate social responsibility disclosures on the relationship between corporate governance and financial performance. Practical Implications:findings will significantly impact developing countries on how to deal with corporate social responsibility disclosures, corporate governance and financial performance. Originality/Value:The study was conducted in a new setting where fewer empirical studies were done to review the mediating effects of corporate social responsibility disclosures on the relationship between corporate governance and financial performance.

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Article Information

Article Details
Volume & IssueVol. 7, Iss. 2
Publication DateFeb 28, 2023
Authors
Abdurrezag Ahmed A Benhamed
Dr. Wan Amalina Bt. Wan abdullah
DOI
10.30566/ijo-bs/2023.02.108
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