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Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance

The concept of financial performance is of great concern to stakeholders. This empirical paper investigates the moderating role of financial performance on the link between board attributes and corporate sustainability disclosure compliance (CSDC). The going concern of a company depends on its abili...

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Main Authors: Bello, Mohammed Sabo, Mohd Said, Ridzwana, Johari, Jalila, Kamarudin, Fakarudin
Format: Article
Language:English
Published: Universiti Putra Malaysia 2022
Online Access:http://psasir.upm.edu.my/id/eprint/102216/1/8.%20Moderating%20Role%20of%20Financial%20Performance%20on%20The%20Relationship%20Between%20Board%20Attributes%20.pdf
http://psasir.upm.edu.my/id/eprint/102216/
http://www.ijem.upm.edu.my/vol16no3.htm
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spelling my.upm.eprints.1022162023-08-18T23:56:25Z http://psasir.upm.edu.my/id/eprint/102216/ Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance Bello, Mohammed Sabo Mohd Said, Ridzwana Johari, Jalila Kamarudin, Fakarudin The concept of financial performance is of great concern to stakeholders. This empirical paper investigates the moderating role of financial performance on the link between board attributes and corporate sustainability disclosure compliance (CSDC). The going concern of a company depends on its ability to generate returns from operating, investing, and financing activities. Thus, it is crucially important to explore the extent to which a firm's financial performance strengthens the influence of firm-level determinants of CSDC. The sample for the current study consists of 118 Nigerian-listed companies over seven years between 2011 and 2017. The dynamic GMM regression analysis is used for data analysis. The GMM results reveal the moderating effect of return on assets and return on equity on the influence of firm and board attributes on CSDC, evident from significant positive interaction with board size, board independence, gender diversity and audit committee. This implies that when firms gain financial strength to engage in more sustainable activities, this increases the level of corporate sustainability disclosure compliance. Universiti Putra Malaysia 2022 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/102216/1/8.%20Moderating%20Role%20of%20Financial%20Performance%20on%20The%20Relationship%20Between%20Board%20Attributes%20.pdf Bello, Mohammed Sabo and Mohd Said, Ridzwana and Johari, Jalila and Kamarudin, Fakarudin (2022) Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance. International Journal of Economics and Management, 16 (3). 383 - 395. ISSN 1823-836X; ESSN: 2600-9390 http://www.ijem.upm.edu.my/vol16no3.htm 10.47836/ijeam.16.3.08
institution Universiti Putra Malaysia
building UPM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Putra Malaysia
content_source UPM Institutional Repository
url_provider http://psasir.upm.edu.my/
language English
description The concept of financial performance is of great concern to stakeholders. This empirical paper investigates the moderating role of financial performance on the link between board attributes and corporate sustainability disclosure compliance (CSDC). The going concern of a company depends on its ability to generate returns from operating, investing, and financing activities. Thus, it is crucially important to explore the extent to which a firm's financial performance strengthens the influence of firm-level determinants of CSDC. The sample for the current study consists of 118 Nigerian-listed companies over seven years between 2011 and 2017. The dynamic GMM regression analysis is used for data analysis. The GMM results reveal the moderating effect of return on assets and return on equity on the influence of firm and board attributes on CSDC, evident from significant positive interaction with board size, board independence, gender diversity and audit committee. This implies that when firms gain financial strength to engage in more sustainable activities, this increases the level of corporate sustainability disclosure compliance.
format Article
author Bello, Mohammed Sabo
Mohd Said, Ridzwana
Johari, Jalila
Kamarudin, Fakarudin
spellingShingle Bello, Mohammed Sabo
Mohd Said, Ridzwana
Johari, Jalila
Kamarudin, Fakarudin
Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance
author_facet Bello, Mohammed Sabo
Mohd Said, Ridzwana
Johari, Jalila
Kamarudin, Fakarudin
author_sort Bello, Mohammed Sabo
title Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance
title_short Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance
title_full Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance
title_fullStr Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance
title_full_unstemmed Moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance
title_sort moderating role of financial performance on the relationship between board attributes and corporate sustainability disclosure compliance
publisher Universiti Putra Malaysia
publishDate 2022
url http://psasir.upm.edu.my/id/eprint/102216/1/8.%20Moderating%20Role%20of%20Financial%20Performance%20on%20The%20Relationship%20Between%20Board%20Attributes%20.pdf
http://psasir.upm.edu.my/id/eprint/102216/
http://www.ijem.upm.edu.my/vol16no3.htm
_version_ 1775624512119767040
score 13.211869

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