Staff View: Impact of corporate governance practices on corporate social responsibility: evidence from listed banks, finance and insurance companies in Sri Lanka / Lingesiya Kengatharan and Thangarasa Sivakaran.

Impact of corporate governance practices on corporate social responsibility: evidence from listed banks, finance and insurance companies in Sri Lanka / Lingesiya Kengatharan and Thangarasa Sivakaran.

The objective of this study is to examine the impact of corporate governance practices on corporate social responsibility of the listed banks, finance and insurance companies in Sri Lanka over the period of 2013 to 2017. A sample of 20 firms out of 72 banks, finance and insurance firms listed on the...

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Main Authors:	Kengatharan, Lingesiya, Sivakaran, Thangarasa
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2019
Subjects:	Financial management. Business finance. Corporation finance
Online Access:	http://ir.uitm.edu.my/id/eprint/29279/1/29279.pdf http://ir.uitm.edu.my/id/eprint/29279/
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id	my.uitm.ir.29279
record_format	eprints
spelling	my.uitm.ir.292792020-04-08T09:38:55Z http://ir.uitm.edu.my/id/eprint/29279/ Impact of corporate governance practices on corporate social responsibility: evidence from listed banks, finance and insurance companies in Sri Lanka / Lingesiya Kengatharan and Thangarasa Sivakaran. Kengatharan, Lingesiya Sivakaran, Thangarasa Financial management. Business finance. Corporation finance The objective of this study is to examine the impact of corporate governance practices on corporate social responsibility of the listed banks, finance and insurance companies in Sri Lanka over the period of 2013 to 2017. A sample of 20 firms out of 72 banks, finance and insurance firms listed on the Colombo Stock Exchange was considered for this study. The study utilized secondary data which were collected from annual reports of the sampled firm. Corporate social responsibility was measured by a 40-item disclose index. Corporate governance practices were measured by board size, board independence, women on board and size of audit committee. Return on assets and firm size were considered as control variables. Results of the study revealed that independent directors, return on assets and firm size have significantly positively influenced corporate social responsibility. Board size, women on the board and size of audit committee have not shown any significant impact on corporate social responsibility. The result of this study is deemed to benefit external investors and shareholders who will be able to know that how the firm committed their Corporate Social Responsible activities rather than profit maximization. Further the finding is useful for interested people such as public, government, and other financial institutions. Moreover, it will help to future researchers for further investigation related to this topic. Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM) 2019-08 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/29279/1/29279.pdf Kengatharan, Lingesiya and Sivakaran, Thangarasa (2019) Impact of corporate governance practices on corporate social responsibility: evidence from listed banks, finance and insurance companies in Sri Lanka / Lingesiya Kengatharan and Thangarasa Sivakaran. Asia-Pacific Management Accounting Journal (APMAJ), 14 (2). pp. 115-138. ISSN 2550-1631
institution	Universiti Teknologi Mara
building	Tun Abdul Razak Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Mara
content_source	UiTM Institutional Repository
url_provider	http://ir.uitm.edu.my/
language	English
topic	Financial management. Business finance. Corporation finance
spellingShingle	Financial management. Business finance. Corporation finance Kengatharan, Lingesiya Sivakaran, Thangarasa Impact of corporate governance practices on corporate social responsibility: evidence from listed banks, finance and insurance companies in Sri Lanka / Lingesiya Kengatharan and Thangarasa Sivakaran.
description	The objective of this study is to examine the impact of corporate governance practices on corporate social responsibility of the listed banks, finance and insurance companies in Sri Lanka over the period of 2013 to 2017. A sample of 20 firms out of 72 banks, finance and insurance firms listed on the Colombo Stock Exchange was considered for this study. The study utilized secondary data which were collected from annual reports of the sampled firm. Corporate social responsibility was measured by a 40-item disclose index. Corporate governance practices were measured by board size, board independence, women on board and size of audit committee. Return on assets and firm size were considered as control variables. Results of the study revealed that independent directors, return on assets and firm size have significantly positively influenced corporate social responsibility. Board size, women on the board and size of audit committee have not shown any significant impact on corporate social responsibility. The result of this study is deemed to benefit external investors and shareholders who will be able to know that how the firm committed their Corporate Social Responsible activities rather than profit maximization. Further the finding is useful for interested people such as public, government, and other financial institutions. Moreover, it will help to future researchers for further investigation related to this topic.
format	Article
author	Kengatharan, Lingesiya Sivakaran, Thangarasa
author_facet	Kengatharan, Lingesiya Sivakaran, Thangarasa
author_sort	Kengatharan, Lingesiya
title	Impact of corporate governance practices on corporate social responsibility: evidence from listed banks, finance and insurance companies in Sri Lanka / Lingesiya Kengatharan and Thangarasa Sivakaran.
title_short	Impact of corporate governance practices on corporate social responsibility: evidence from listed banks, finance and insurance companies in Sri Lanka / Lingesiya Kengatharan and Thangarasa Sivakaran.
title_full	Impact of corporate governance practices on corporate social responsibility: evidence from listed banks, finance and insurance companies in Sri Lanka / Lingesiya Kengatharan and Thangarasa Sivakaran.
title_fullStr	Impact of corporate governance practices on corporate social responsibility: evidence from listed banks, finance and insurance companies in Sri Lanka / Lingesiya Kengatharan and Thangarasa Sivakaran.
title_full_unstemmed	Impact of corporate governance practices on corporate social responsibility: evidence from listed banks, finance and insurance companies in Sri Lanka / Lingesiya Kengatharan and Thangarasa Sivakaran.
title_sort	impact of corporate governance practices on corporate social responsibility: evidence from listed banks, finance and insurance companies in sri lanka / lingesiya kengatharan and thangarasa sivakaran.
publisher	Accounting Research Institute (ARI), Universiti Teknologi MARA (UiTM)
publishDate	2019
url	http://ir.uitm.edu.my/id/eprint/29279/1/29279.pdf http://ir.uitm.edu.my/id/eprint/29279/
_version_	1685650497479901184
score	13.211869

Impact of corporate governance practices on corporate social responsibility: evidence from listed banks, finance and insurance companies in Sri Lanka / Lingesiya Kengatharan and Thangarasa Sivakaran.

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