The influence of board characteristics on sustainability reporting Empirical evidence from Sri Lankan firms
MetadataShow full item record
Purpose - Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach - A sample of 148 listed companies was drawn from the CSE using stratified random sampling method and data were collected from the 2012 annual reports. The proposed hypotheses were tested using a hierarchical binary logistic regression. Findings - This study documents that board size and dual leadership are positively associated with sustainability reporting and boards with female directors are negatively associated with sustainability reporting. This study also found that sustainability reporting is likely to be influenced by firm size and firm growth. Additionally, the study also reveals that younger firms are likely to adopt sustainability reporting.
Showing items related by title, author, creator and subject.
The Influence of Board Characteristics on Sustainability Reporting: Empirical Evidence from Sri Lankan FirmsShamil, M.; Shaikh, Junaid; Ho, Poh-Ling; Krishnan, Anbalagan (2014)Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper isto investigate the influence of board characteristics on sustainability reporting of listed companies inthe Colombo Stock ...
Audit quality, corporate governance, firm characteristics and CSR disclosures—Evidence from IndonesiaYuningsih, Yuni ; Handayati, P; Tham, Yeut Hong; Rochayatun, S; Meldona (2022)The purpose of this study is to investigate the impact of Big 4 auditors, corporate governance and firm characteristics on CSR disclosure in large listed firms in Indonesia adopting the stakeholder theory. The financial ...
Singh, Harjinder; Sultana, Nigar (2012)This study examines whether board of director's independence, financial expertise, gender, corporate governance experience and diligence impact the audit report lag exhibited by Australian publicly listed firms. Using a ...