家族控制与企业反腐败披露:女性董事的调节作用

IF 3.5 Q1 BUSINESS, FINANCE

Meditari Accountancy Research Pub Date : 2023-05-12 DOI:10.1108/medar-01-2022-1573

Jihad Al‐Okaily

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引用次数: 0

摘要

本文旨在考察家族控制对英国上市公司反腐败信息披露的影响，以及女性董事是否调节了后者的关系。设计/方法/方法本文对1546家富时350指数公司的年度观察样本使用泊松回归分析。然后使用加权最小二乘法和倾向评分匹配来评估结果的稳健性。结果表明，家族所有权和家族参与与反腐败信息披露呈负相关。适度性检验表明，女性董事降低了家族控制对反腐败信息披露的负面影响。原创性/价值就研究者所知，本文首次在考虑女性董事的调节作用的情况下，研究家族控制对反腐败信息披露的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Family control and corporate anti corruption disclosures: the moderating effect of female directors

Purpose This paper aims to examine the effect of family control on corporate anticorruption disclosures of UK publicly listed firms and whether female board directors moderate the latter relationship. Design/methodology/approach This paper uses Poisson regression analysis for a sample of 1,546 FTSE 350 firm-year observations. Weighted least squares and propensity score matching are then used to assess the robustness of the findings. Findings The results show that family ownership and involvement are negatively associated with anticorruption disclosures. The tests of moderation indicate that female directors decrease the negative effect of family control on anticorruption disclosures. Originality/value To the best of the researcher’s knowledge, this paper is the first to investigate the impact of family control on anticorruption disclosures while taking into consideration the moderating effect of female directors.

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来源期刊

Meditari Accountancy Research BUSINESS, FINANCE-

CiteScore

7.80

自引率

14.30%

发文量

期刊介绍： Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.