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Does board size moderate the relationship between sustainability reporting and firm performance?

The study aims to determine the moderating effect of board size on the relationship between sustainability reporting and corporate performance. The 200 largest Malaysian firms, based on market capitalization (2021), are examined for the period from 2012 to 2021. The study uses a pooled Ordinary Leas...

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Main Authors:	Jocelyn Mok Pau Chee, Mohd Ashari Bakri
Format:	Article
Language:	English English
Published:	ResearchGate 2024
Subjects:	HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. HD2709-2930.7 Corporations Including international business enterprises, diversification, industrial concentration, public utilities
Online Access:	https://eprints.ums.edu.my/id/eprint/41226/1/ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/41226/2/FULL%20TEXT.pdf https://eprints.ums.edu.my/id/eprint/41226/
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id	my.ums.eprints.41226
record_format	eprints
spelling	my.ums.eprints.412262024-10-14T02:05:29Z https://eprints.ums.edu.my/id/eprint/41226/ Does board size moderate the relationship between sustainability reporting and firm performance? Jocelyn Mok Pau Chee Mohd Ashari Bakri HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. HD2709-2930.7 Corporations Including international business enterprises, diversification, industrial concentration, public utilities The study aims to determine the moderating effect of board size on the relationship between sustainability reporting and corporate performance. The 200 largest Malaysian firms, based on market capitalization (2021), are examined for the period from 2012 to 2021. The study uses a pooled Ordinary Least Square (OLS), random, and fixed effects analysis. The results show that board size does not affect the relationship between sustainability reporting and firm performance. Moreover, the result is robust even after weakening the serial correlation and heteroskedasticity problem. The result suggests that board size plays a less significant role in influencing sustainability reporting and firm performance. Despite the less significant influence, board size should not be neglected as this variable is one of the most important determinants of corporate performance and should be further investigated in different contexts and variables. ResearchGate 2024 Article NonPeerReviewed text en https://eprints.ums.edu.my/id/eprint/41226/1/ABSTRACT.pdf text en https://eprints.ums.edu.my/id/eprint/41226/2/FULL%20TEXT.pdf Jocelyn Mok Pau Chee and Mohd Ashari Bakri (2024) Does board size moderate the relationship between sustainability reporting and firm performance? Voice of Academia, 20. pp. 1-26. ISSN 2682-7840
institution	Universiti Malaysia Sabah
building	UMS Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Malaysia Sabah
content_source	UMS Institutional Repository
url_provider	http://eprints.ums.edu.my/
language	English English
topic	HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. HD2709-2930.7 Corporations Including international business enterprises, diversification, industrial concentration, public utilities
spellingShingle	HC79 Special topics Including air pollution, automation, consumer demand, famines, flow of funds, etc. HD2709-2930.7 Corporations Including international business enterprises, diversification, industrial concentration, public utilities Jocelyn Mok Pau Chee Mohd Ashari Bakri Does board size moderate the relationship between sustainability reporting and firm performance?
description	The study aims to determine the moderating effect of board size on the relationship between sustainability reporting and corporate performance. The 200 largest Malaysian firms, based on market capitalization (2021), are examined for the period from 2012 to 2021. The study uses a pooled Ordinary Least Square (OLS), random, and fixed effects analysis. The results show that board size does not affect the relationship between sustainability reporting and firm performance. Moreover, the result is robust even after weakening the serial correlation and heteroskedasticity problem. The result suggests that board size plays a less significant role in influencing sustainability reporting and firm performance. Despite the less significant influence, board size should not be neglected as this variable is one of the most important determinants of corporate performance and should be further investigated in different contexts and variables.
format	Article
author	Jocelyn Mok Pau Chee Mohd Ashari Bakri
author_facet	Jocelyn Mok Pau Chee Mohd Ashari Bakri
author_sort	Jocelyn Mok Pau Chee
title	Does board size moderate the relationship between sustainability reporting and firm performance?
title_short	Does board size moderate the relationship between sustainability reporting and firm performance?
title_full	Does board size moderate the relationship between sustainability reporting and firm performance?
title_fullStr	Does board size moderate the relationship between sustainability reporting and firm performance?
title_full_unstemmed	Does board size moderate the relationship between sustainability reporting and firm performance?
title_sort	does board size moderate the relationship between sustainability reporting and firm performance?
publisher	ResearchGate
publishDate	2024
url	https://eprints.ums.edu.my/id/eprint/41226/1/ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/41226/2/FULL%20TEXT.pdf https://eprints.ums.edu.my/id/eprint/41226/
_version_	1814049435745779712
score	13.211869

Does board size moderate the relationship between sustainability reporting and firm performance?

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