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Article
Publication date: 1 March 2021

Kachouri Maali, Riguen Rakia and Mouakhar Khaireddine

The purpose of this paper is to investigate the direct and indirect links between corporate governance and sustainability performance using corporate social responsibility.

Abstract

Purpose

The purpose of this paper is to investigate the direct and indirect links between corporate governance and sustainability performance using corporate social responsibility.

Design/methodology/approach

The study is based on a sample consisting of 300 UK firms over the 2005–2017 period. This study applied structural equations models that specify both a direct and an indirect link between corporate governance and sustainability performance.

Findings

The authors find that corporate governance has a positive effect on sustainability performance. In addition, this study shows that corporate social responsibility fully mediates the relationship between corporate governance and sustainability performance in UK firms.

Practical implications

This study shows that firms are invited to engage more in sustainability performance and corporate social responsibility activities, which reduces agency conflicts between managers and shareholders.

Originality/value

To the authors’ knowledge, no research studies examined empirically the direct and indirect relationship between corporate governance and sustainability performance. Therefore, the main contribution of this research is to show how corporate governance effectiveness leads to higher corporate social responsibility level and sustainability performance using two analyses methods (mediator analysis and multiple mediator analysis).

Details

Society and Business Review, vol. 16 no. 2
Type: Research Article
ISSN: 1746-5680

Keywords

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Article
Publication date: 30 August 2019

Bassem Salhi, Rakia Riguen, Maali Kachouri and Anis Jarboui

The purpose of this paper is to investigate the direct and indirect links between corporate governance and tax avoidance using corporate social responsibility (CSR).

Abstract

Purpose

The purpose of this paper is to investigate the direct and indirect links between corporate governance and tax avoidance using corporate social responsibility (CSR).

Design/methodology/approach

This study is based on a sample consisting of 300 UK and 200 French firms over the period 2005-2017. This study is motivated by structural equations and system models that specify both a direct link and an indirect link between corporate governance and tax avoidance.

Findings

The results show that CSR fully mediates the relationship between corporate governance and tax avoidance in UK firms. In addition, in French firms, CSR partially mediates the relation between corporate governance and tax avoidance.

Practical implications

The findings may be of interest to the academic researchers, practitioners and regulators who are interested in discovering corporate governance score, tax avoidance and CSR. Regulators must evaluate their actual corporate governance mechanisms and their country’s legal system before mandating additional governance mechanisms for firms in their country.

Social implications

This study proved empirically that firms with a higher level of social responsibility are better positioned to obtain more transparency through reducing tax avoidance.

Originality/value

This paper extends the existing literature by examining the mediation effect of CSR on the relationship between tax avoidance and corporate governance.

Details

Social Responsibility Journal, vol. 16 no. 8
Type: Research Article
ISSN: 1747-1117

Keywords

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Article
Publication date: 2 October 2017

Maali Kachouri and Anis Jarboui

The purpose of this paper is to investigate the relationship between corporate governance effectiveness and information transparency. Hence, this paper seeks to extend…

Abstract

Purpose

The purpose of this paper is to investigate the relationship between corporate governance effectiveness and information transparency. Hence, this paper seeks to extend prior information transparency research.

Design/methodology/approach

This study uses a sample of 28 non-financial listed Tunisian companies and covers an eight-year period from 2006 to 2013. To test the hypotheses of this research, a simultaneous equation system model was applied.

Findings

The results obtained show that, for the Tunisians companies, corporate governance practices have a significant positive effect on information transparency. The current study also provides evidence that pertinent information can improve corporate governance index.

Research limitations/implications

The findings may be of interest to the academic researchers, practitioners and regulators who are interested in discovering the quality of corporate governance practices in Tunisian context.

Practical implications

The findings of this study can help Tunisian regulators in creating corporate governance disclosure requirements. The findings also provide the African business community insights concerning the quality of corporate governance and of corporate reporting.

Social implications

This research helps also to inform regulators about the benefits of disclosure more information to investors and to the firm. For instance, how the information can be a source of transparency and stability in the firms what and favors the social environment of the firms.

Originality/value

This paper extends the existing literature by examining the causal relationship between corporate governance and information transparency.

Details

Journal of Financial Reporting and Accounting, vol. 15 no. 3
Type: Research Article
ISSN: 1985-2517

Keywords

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Article
Publication date: 3 February 2020

Anis Jarboui, Maali Kachouri Ben Saad and Rakia Riguen

This study aims to investigate whether board gender diversity and sustainability performance influence tax avoidance.

Abstract

Purpose

This study aims to investigate whether board gender diversity and sustainability performance influence tax avoidance.

Design/methodology/approach

The study is based on a sample consisting of 300 UK firms over the 2005-2017 period. This study is motivated by structural equations and system models that specify both a direct and an indirect link between board gender diversity and tax avoidance.

Findings

The results show that the level of tax avoidance decrease when the level of women on the board increase. Therefore, we find that sustainability performance is generally associated with greater tax avoidance. In combination, the results suggest that board gender diversity and sustainability performance play a significant role in corporate tax avoidance.

Practical implications

The findings may be of interest to the academic researchers, investors and regulators. For academic researchers, it is interested in discovering board gender diversity, sustainability performance and tax avoidance. For investors, the results show that the existence of female directors on the board reduces the tax avoidance. For regulators, the results advise the worldwide policy makers to give the importance of female roles to improve the engagement firms in sustainability reporting.

Originality/value

This study extends the existing literature by examining the mediating effect of sustainability performance on the relationship between board gender and tax avoidance in the UK context.

Details

Journal of Financial Crime, vol. 27 no. 4
Type: Research Article
ISSN: 1359-0790

Keywords

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Article
Publication date: 20 May 2020

Maali Kachouri, Bassem Salhi and Anis Jarboui

The purpose of this paper is to argue the relationship between managerial entrenchment (ME), corporate social responsibility (CSR) and gender diversity. Specifically, this…

Abstract

Purpose

The purpose of this paper is to argue the relationship between managerial entrenchment (ME), corporate social responsibility (CSR) and gender diversity. Specifically, this paper aims to empirically examine the impact of board gender diversity (BGD) and gender diversity in top management teams (TMTs) on the relationship between ME and CSR.

Design/methodology/approach

This study uses panel data set of 300 UK companies listed during 2005-2017.

Findings

The results show that the positive relation between CSR and ME is more pronounced in companies where the level of women on the board is higher. However, women in TMT moderate this positive relationship.

Research limitations/implications

Women in TMT may be less responsive to shareholders’ preference for reduced company CSR concerns, but a higher percentage of women on the board can mitigate this effect.

Originality/value

This study suggests the dynamic relationship between CSR and ME.

Abstract

Details

Society and Business Review, vol. 16 no. 2
Type: Research Article
ISSN: 1746-5680

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Article
Publication date: 3 August 2021

Anissa Dakhli

The purpose of this paper is to study how board attributes impact corporate social responsibility (CSR). In particular, this paper aims to empirically examine the impact…

Abstract

Purpose

The purpose of this paper is to study how board attributes impact corporate social responsibility (CSR). In particular, this paper aims to empirically examine the impact of financial performance on the relationship between board attributes and CSR. Board attributes such as board size, board independence, female board representation and CEO-chair duality are included.

Design/methodology/approach

This study uses panel data set of 200 French companies listed during 2007–2018 period. The direct and moderating effects were tested by using multiple regression technique.

Findings

The results indicate that significant direct relationships exist among board attributes and CSR. Board independence and female board representation are positively linked with CSR. However, board size and CEO duality are negatively associated with CSR. Findings show, also, that corporate financial performance accentuates significantly the effect of board size, board independence and CEO-duality on CSR, but does not moderate the relationship between female board representation and CSR.

Practical implications

The findings may be of interest to different stakeholders and policy-makers and regulatory bodies interested in enhancing CG initiatives to strengthen corporate social responsibility because it suggests thinking about implementing a broadly accepted framework of good CG practices to meet the demand for greater transparency and accountability. As an extension to this research, further study can examine the impact of ownership structure and audit quality on CSR issues.

Originality/value

This study extends the dynamic relationship between CG mechanisms and CSR by offering new evidence on how corporate financial moderates this relationship.

Details

Journal of Global Responsibility, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2041-2568

Keywords

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