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Firm characteristics, board diversity and corporate social responsibility: evidence from Bangladesh

Muttakin, Mohammad Badrul, Khan, Arifur and Subramaniam, Nava 2015, Firm characteristics, board diversity and corporate social responsibility: evidence from Bangladesh, Pacific accounting review, vol. 27, no. 3, pp. 353-372, doi: 10.1108/PAR-01-2013-0007.

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Title Firm characteristics, board diversity and corporate social responsibility: evidence from Bangladesh
Author(s) Muttakin, Mohammad Badrul
Khan, ArifurORCID iD for Khan, Arifur orcid.org/0000-0003-4984-8021
Subramaniam, Nava
Journal name Pacific accounting review
Volume number 27
Issue number 3
Start page 353
End page 372
Total pages 20
Publisher Emerald Group Publishing
Place of publication Bingley, Eng.
Publication date 2015
ISSN 0114-0582
2041-5494
Keyword(s) Corporate social responsibility
Disclosure
Board diversity
Signalling theory
Summary Purpose – This study aims to purport to investigate the relationship between firm size, profitability, board diversity (namely, director gender and nationality) and the extent of corporate social responsibility (CSR) disclosures within a developing nation context.
Design/methodology/approach – The dataset comprises 116 listed Bangladeshi non-financial companies for the period of 2005-2009. A CSR disclosure checklist was used to measure the extent of CSR disclosures in the annual reports and a multiple regression analysis to examine its association with firm characteristics and two board diversity features – female and foreign directorship.

Findings – Results indicate that large and more profitable firms provide more CSR disclosures. It was also found that female directorship has a negative association with CSR disclosures, while foreign directorship has a positive impact on such disclosures. This paper documents that CSR disclosures decrease further when family ownership is higher and there are more female directors on the board.

Originality/value – This study extends empirical evidence on the association between firm characteristics, board diversity and CSR disclosure practices from a developing nation context. Furthermore, this study also reveals that female directors’ impact on firm disclosures may differ between developing and developed nations, and somewhat impeded in the latter. This paper also provides empirical evidence on the importance of appointment of foreign nationals on the boards of developing countries to influence CSR practices.
Language eng
DOI 10.1108/PAR-01-2013-0007
Field of Research 150103 Financial Accounting
Socio Economic Objective 970115 Expanding Knowledge in Commerce
HERDC Research category C1 Refereed article in a scholarly journal
ERA Research output type C Journal article
Copyright notice ©2015, Emerald Group Publishing
Free to Read? Yes
Persistent URL http://hdl.handle.net/10536/DRO/DU:30074268

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Every reasonable effort has been made to ensure that permission has been obtained for items included in DRO. If you believe that your rights have been infringed by this repository, please contact drosupport@deakin.edu.au.