Abeysekera, A.P.; Fernando, C.S. Corporate Social Responsibility versus Corporate Shareholder Responsibility: A Family Firm Perspective. J. Corp. Financ. 2020, 61, 1â22. [CrossRef] Sustainability 2021, 13, 12237 20 of 21
Ahmed Haji, A. Corporate Social Responsibility Disclosures over Time: Evidence from Malaysia. Manag. Audit. J. 2013, 28, 647â676. [CrossRef]
Al-Duais, S.D.; Malek, M.; Abdul Hamid, M.A.; Almasawa, A.M. Ownership Structure and Real Earnings Management: Evidence from an Emerging Market. J. Account. Emerg. Econ. 2021, in press. [CrossRef]
- Al-Jaifi, H.A. Ownership Concentration, Earnings Management and Stock Market Liquidity: Evidence from Malaysia. Corp. Gov. Int. J. Bus. Soc. 2017, 17, 490â510. [CrossRef]
Paper not yet in RePEc: Add citation now
Al-Janadi, Y.; Abdul Rahman, R.; Alazzani, A. Does Government Ownership Affect Corporate Governance and Corporate Disclosure?: Evidence from Saudi Arabia. Manag. Audit. J. 2016, 31, 871â890. [CrossRef]
- Al-Janadi, Y.; Rahman, R.A.; Haj Omar, N. Corporate Governance Mechanisms and Voluntary Disclosure in Saudi Arabia. Res. J. Financ. Account. 2013, 4, 25â35.
Paper not yet in RePEc: Add citation now
AL-Qadasi, A.A.; Abidin, S.; Al-Jaifi, H.A. The Puzzle of Internal Audit Function Budget toward Specialist Auditor Choice and Audit Fees: Does Family Ownership Matter? Malaysian Evidence. Manag. Audit. J. 2019, 34, 208â243. [CrossRef]
Alazzani, A.; Aljanadi, Y.; Shreim, O. The Impact of Existence of Royal Family Directors on Corporate Social Responsibility Reporting: A Servant Leadership Perspective. Soc. Responsib. J. 2019, 15, 120â136. [CrossRef]
- Alazzani, A.; Wan-Hussin, W.N.; Jones, M. Muslim CEO, Women on Boards and Corporate Responsibility Reporting: Some Evidence from Malaysia. J. Islam. Account. Bus. Res. 2019, 10, 274â296. [CrossRef]
Paper not yet in RePEc: Add citation now
- Alfordy, F.D. The Impact of Saudi Arabian Culture on Minority Shareholdersâ Rights, Doctoral Dissertation, University Of Gloucestershire, Gloucester, UK, 2016.
Paper not yet in RePEc: Add citation now
- Alhebri, A.A.; Al-Duais, S.D. Family Businesses Restrict Accrual and Real Earnings Management: Case Study in Saudi Arabia. Cogent Bus. Manag. 2020, 7. [CrossRef]
Paper not yet in RePEc: Add citation now
- Alhebri, A.A.; Al-Duais, S.D.; Almasawa, A.M. The Influence of Independence and Compensation of the Directors on Family Firms and Real Earnings Management. Cogent Econ. Financ. 2021, 9, 1934977. [CrossRef]
Paper not yet in RePEc: Add citation now
Alotaibi, K.O.; Hussainey, K. Determinants of CSR Disclosure Quantity and Quality: Evidence from Non-Financial Listed Firms in Saudi Arabia. Int. J. Discl. Gov. 2016, 13, 364â393. [CrossRef]
- AlQadasi, A.; Abidin, S. The Effectiveness of Internal Corporate Governance and Audit Quality: The Role of Ownership ConcentrationâMalaysian Evidence. Corp. Gov. Int. J. Bus. Soc. 2018, 18, 233â253. [CrossRef]
Paper not yet in RePEc: Add citation now
Alquhaif, A.; Al Gamrh, B.; Abdul Latif, R.; Chandren, S. Board Independence Tenure and Real Earnings Management: Accretive Share Buyback Activities in Malaysia. Int. J. Bus. Gov. Ethics 2021, 15, 266â284. [CrossRef]
- Alregab, H. The Role of Corporate Governance in Attracting Foreign Investment: An Empirical Investigation of Saudi-Listed Firms in Light of Vision 2030. Int. J. Financ. Econ. 2021, 1â11. [CrossRef]
Paper not yet in RePEc: Add citation now
- Alsaadi, A. Family Ownership and Corporate Social Responsibility. Spanish J. Financ. Account. 2021, 1â23. [CrossRef]
Paper not yet in RePEc: Add citation now
Aman, Z.; Saleh, N.; Shukur, Z.A.; Jaafar, R. The Moderating Effect of Board Independence on the Relationship between Family Ownership and Corporate Sustainability Reporting in Malaysia. GATR Account. Financ. Rev. 2021, 5, 31â43. [CrossRef]
- Aslam, S.; Abdul, M.; Makki, M.; Mahmood, S.; Amin, S. Gender diversity and managerial ownership response to corporate social responsibility initiatives: Empirical evidence from Australia. J. Manag. Sci. 2018, 12, 131â152.
Paper not yet in RePEc: Add citation now
Baatwah, S.R.; Al-Qadasi, A.A. Determinants of Outsourced Internal Audit Function: A Further Analysis. Eurasian Bus. Rev. 2020, 10, 629â659. [CrossRef]
- Badru, B.O.; Qasem, A. Corporate Social Responsibility and Dividend Payments in the Malaysian Capital Market: The Interacting Effect of Family-Controlled Companies. J. Sustain. Financ. Invest. 2021, 11, 1â24. [CrossRef]
Paper not yet in RePEc: Add citation now
- Baron, R.M.; Kenny, D.A. The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations. J. Pers. Soc. Psychol. 1986, 51, 1173â1182. [CrossRef]
Paper not yet in RePEc: Add citation now
Bertrand, O.; Betschinger, M.A.; Moschieri, C. Are Firms with Foreign CEOs Better Citizens? A Study of the Impact of CEO Foreignness on Corporate Social Performance. J. Int. Bus. Stud. 2021, 52, 525â543. [CrossRef]
- Boshnak, H.A. Determinants of Corporate Social and Environmental Voluntary Disclosure in Saudi Listed Firms. J. Financ. Report. Account. 2021. [CrossRef]
Paper not yet in RePEc: Add citation now
Bouaziz, D.; Salhi, B.; Jarboui, A. CEO Characteristics and Earnings Management: Empirical Evidence from France. J. Financ. Report. Account. 2020, 18, 77â110. [CrossRef]
Cabeza-GarcÃa, L.; Sacristán-Navarro, M.; Gómez-Ansón, S. Family Involvement and Corporate Social Responsibility Disclosure. J. Fam. Bus. Strateg. 2017, 8, 109â122. [CrossRef]
- Carpenter, M.A.; Geletkancz, M.A.; Sanders, W.G. Upper Echelons Research Revisited: Antecedents, Elements, and Consequences of Top Management Team Composition. J. Manag. 2004, 30, 749â778. [CrossRef]
Paper not yet in RePEc: Add citation now
- Carrus, G.; Bonaiuto, M.; Bonnes, M. Environmental Concern, Regional Identity, and Support for Protected Areas in Italy. Environ. Behav. 2005, 37, 237â257. [CrossRef]
Paper not yet in RePEc: Add citation now
Cho, C.K.; Cho, T.S.; Lee, J. Managerial Attributes, Consumer Proximity, and Corporate Environmental Performance. Corp. Soc. Responsib. Environ. Manag. 2019, 26, 159â169. [CrossRef]
Claessens, S.; Fan, J. Corporate Governance in Asia: A Survey. Int. Rev. Financ. 2002, 3, 71â103. [CrossRef]
- Darouichi, A.; Kunisch, S.; Menz, M.; Cannella, A.A. CEO Tenure: An Integrative Review and Pathways for Future Research. Corp. Gov. An Int. Rev. 2021, 1â23. [CrossRef]
Paper not yet in RePEc: Add citation now
- Drucker, P.F. The Practice of Management; Harper & Row: New York, NY, USA, 1954.
Paper not yet in RePEc: Add citation now
El Ghoul, S.; Guedhami, O.; Wang, H.; Kwok, C.C.Y. Family Control and Corporate Social Responsibility. J. Bank. Financ. 2016, 73, 131â146. [CrossRef]
Endaya, K.A.; Hanefah, M.M. Internal Auditor Characteristics, Internal Audit Effectiveness, and Moderating Effect of Senior Management. J. Econ. Adm. Sci. 2016, 32, 160â176. [CrossRef]
Fama, E.F.; Jensen, M.C. Agency Problems and Residual Claims. J. Law Econ. 1983, 26, 327â349. [CrossRef]
Fan, J.P.; Wong, T. Corporate Ownership Structure and the Informativeness of Accounting Earnings in East Asia. J. Account. Econ. 2002, 33, 401â425. [CrossRef]
- Farah, B.; Elias, R.; Aguilera, R.; Abi Saad, E. Corporate Governance in the Middle East and North Africa: A Systematic Review of Current Trends and Opportunities for Future Research. Corp. Gov. An Int. Rev. 2021. [CrossRef]
Paper not yet in RePEc: Add citation now
- Frazier, P.A.; Tix, A.P.; Barron, K.E. Testing Moderator and Mediator Effects in Counseling Psychology Research. J. Couns. Psychol. 2004, 51, 115â134. [CrossRef]
Paper not yet in RePEc: Add citation now
- Garcia-Blandon, J.; Argilés-Bosch, J.M.; Ravenda, D. Exploring the Relationship between CEO Characteristics and Performance. J. Bus. Econ. Manag. 2019, 20, 1064â1082. [CrossRef]
Paper not yet in RePEc: Add citation now
- Garcia-Sanchez, I.M.; Raimo, N.; Vitolla, F. CEO Power and Integrated Reporting. Meditari Account. Res. 2021, 29, 908â942. [CrossRef]
Paper not yet in RePEc: Add citation now
- Gavana, G.; Gottardo, P.; Moisello, A.M. Sustainability Reporting in Family Firms: A Panel Data Analysis. Sustainability 2017, 9,
Paper not yet in RePEc: Add citation now
- Ghaleb, B.A.A.; Kamardin, H.; Al-Qadasi, A.A. Internal Audit Function and Real Earnings Management Practices in an Emerging Market. Meditari Account. Res. 2020, 38, 1209â1230. [CrossRef]
Paper not yet in RePEc: Add citation now
- Ghaleb, B.A.A.; Kamardin, H.; Hashed, A.A. Investment in Outside Governance Monitoring and Real Earnings Management: Evidence from an Emerging Market. J. Account. Emerg. Econ. 2021, in press. [CrossRef]
Paper not yet in RePEc: Add citation now
Ghaleb, B.A.A.; Kamardin, H.; Tabash, M.I. Family Ownership Concentration and Real Earnings Management: Empirical Evidence from an Emerging Market. Cogent Econ. Financ. 2020, 8, 1751488. [CrossRef]
- Ghaleb, B.A.A.; Qaderi, S.A.; Almashaqbeh, A.; Qasem, A. Corporate Social Responsibility, Board Gender Diversity and Real Earnings Management: The Case of Jordan. Cogent Bus. Manag. 2021, 8, 1â19. [CrossRef]
Paper not yet in RePEc: Add citation now
Guerrero-Villegas, J.; Pérez-Calero, L.; Hurtado-González, J.M.; Giráldez-Puig, P. Board Attributes and Corporate Social Responsibility Disclosure: A Meta-Analysis. Sustainability 2018, 10, 4808. [CrossRef]
Habbash, M. Corporate Governance and Corporate Social Responsibility Disclosure: Evidence from Saudi Arabia. Soc. Responsib. J. 2016, 12, 740â754. [CrossRef]
- Habbash, M.; Haddad, L. The Impact of Corporate Social Responsibility on Earnings Management Practices: Evidence from Saudi Arabia. Soc. Responsib. J. 2020, 16, 1073â1085. [CrossRef]
Paper not yet in RePEc: Add citation now
Habbash, M.; Hussainey, K.; Awad, A.E. The Determinants of Voluntary Disclosure in Saudi Arabia: An Empirical Study. Int. J. Account. Audit. Perform. Eval. 2016, 12, 213â236. [CrossRef]
- Hair, J.F.; Black, W.C.; Babin, B.J.; Anderson, R.E. Multivariate Data Analysis, 7th ed.; Prentice Hall: Hoboken, NJ, USA, 2014; ISBN
Paper not yet in RePEc: Add citation now
- Hambrick, D.C. Upper Echelons Theory: An Update. Acad. Manag. Rev. 2007, 32, 334â343. [CrossRef]
Paper not yet in RePEc: Add citation now
- Hambrick, D.C.; Mason, P.A. Upper Echelons: The Organization as a Reflection of Its Top Managers. Acad. Manag. Rev. 1984, 9, 193â206. [CrossRef]
Paper not yet in RePEc: Add citation now
- Hernández, B.; MartÃn, A.M.; Ruiz, C.; del Carmen Hidalgo, M. The Role of Place Identity and Place Attachment in Breaking Environmental Protection Laws. J. Environ. Psychol. 2010, 30, 281â288. [CrossRef]
Paper not yet in RePEc: Add citation now
Huang, S.K. The Impact of CEO Characteristics on Corporate Sustainable Development. Corp. Soc. Responsib. Environ. Manag. 2013, 20, 234â244. [CrossRef]
Jaggi, B.; Leung, S.; Gul, F. Family Control, Board Independence and Earnings Management: Evidence Based on Hong Kong Firms. J. Account. Public Policy 2009, 28, 281â300. [CrossRef]
Jensen, M.C.; Meckling, W.H. Theory of the Firm: Managerial Behavior, Agency Cost and Ownership Structure. J. Financ. Econ. 1976, 3, 305â360. [CrossRef]
Jing, L.; Moon, J. Airline Chief Executive Officer and Corporate Social Responsibility. Sustainability 2021, 13, 8599. [CrossRef]
Khan, A.; Muttakin, M.B.; Siddiqui, J. Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy. J. Bus. Ethics 2013, 114, 207â223. [CrossRef]
- Khan, T.M.; Bai, G.; Fareed, Z.; Quresh, S.; Khalid, Z.; Khan, W.A. CEO Tenure, CEO Compensation, Corporate Social and Environmental Performance in China: The Moderating Role of Coastal and Non-Coastal Areas. Front. Psychol. 2021, 11. [CrossRef]
Paper not yet in RePEc: Add citation now
- Khan, T.M.; Gang, B.; Fareed, Z.; Khan, A. How Does CEO Tenure Affect Corporate Social and Environmental Disclosures in China? Moderating Role of Information Intermediaries and Independent Board. Environ. Sci. Pollut. Res. 2021, 28, 9204â9220. [CrossRef]
Paper not yet in RePEc: Add citation now
- Khan, T.M.; Gang, B.; Fareed, Z.; Yasmeen, R. The Impact of CEO Tenure on Corporate Social and Environmental Performance: An Emerging Countryâs Analysis. Environ. Sci. Pollut. Res. 2020, 27, 19314â19326. [CrossRef] [PubMed]
Paper not yet in RePEc: Add citation now
Kim, A.; Lee, Y. Family Firms and Corporate Social Performance: Evidence from Korean Firms. Asia Pacific Bus. Rev. 2018, 24, 693â713. [CrossRef]
- Lewis, B.W.; Walls, J.L.; Dowell, G.W.S. Difference in Degrees: CEO Characteristics and Firm Environmental Disclosure. Strateg. Manag. J. 2014, 35, 712â722. [CrossRef]
Paper not yet in RePEc: Add citation now
Lindblom, T.; Mavruk, T.; Sjögren, S. East or West, Home Is Best: The Birthplace Bias of Individual Investors. J. Bank. Financ. 2018, 92, 323â339. [CrossRef]
Malik, F.; Wang, F.; Naseem, M.A.; Ikram, A.; Ali, S. Determinants of Corporate Social Responsibility Related to CEO Attributes: An Empirical Study. SAGE Open 2020, 10, 2158244019899093. [CrossRef]
- Marquis, C.; Beunza, D.; Ferraro, F.; Thomason, B. Driving Sustainability at Bloomberg L.P. Harvard Bus. Sch. Organ. Behav. Unit Case. 2011. (411-025). Available online: https://ssrn.com/abstract=2037906 (accessed on 20 October 2021).
Paper not yet in RePEc: Add citation now
MartÃnez-Ferrero, J.; Lozano, M.B. The Nonlinear Relation between Institutional Ownership and Environmental, Social and Governance Performance in Emerging Countries. Sustainability 2021, 13, 1586. [CrossRef]
Morck, R.; Shleifer, A.; Vishny, R.W. Management Ownership and Market Valuation. An Empirical Analysis. J. Financ. Econ. 1988, 20, 293â315. [CrossRef] Sustainability 2021, 13, 12237 19 of 21
- Mulvany, P. Middle East Confidential Saudi Arabia Okays Foreign CEOs 2021. Middle East Confidential Magazine.
Paper not yet in RePEc: Add citation now
- Musteen, M.; Barker, V.L.; Baeten, V.L. The Influence of CEO Tenure and Attitude toward Change on Organizational Approaches to Innovation. J. Appl. Behav. Sci. 2010, 46, 360â387. [CrossRef]
Paper not yet in RePEc: Add citation now
Nekhili, M.; Nagati, H.; Chtioui, T.; Rebolledo, C. Corporate Social Responsibility Disclosure and Market Value: Family versus Nonfamily Firms. J. Bus. Res. 2017, 77, 41â52. [CrossRef]
Oh, W.Y.; Chang, Y.K.; Jung, R. Experience-Based Human Capital or Fixed Paradigm Problem? CEO Tenure, Contextual Influences, and Corporate Social (Ir)Responsibility. J. Bus. Res. 2018, 90, 325â333. [CrossRef]
- Oware, K.M.; Awunyo-Vitor, D. CEO Characteristics and Environmental Disclosure of Listed Firms in an Emerging Economy: Does Sustainability Reporting Format Matter? Bus. Strateg. Dev. 2021, 1â12. [CrossRef]
Paper not yet in RePEc: Add citation now
- Pucheta-MartÃnez, M.C.; Gallego-álvarez, I. The Role of CEO Power on CSR Reporting: The Moderating Effect of Linking CEO Compensation to Shareholder Return. Sustainability 2021, 13, 3197. [CrossRef]
Paper not yet in RePEc: Add citation now
Qaderi, S.A.; Ghaleb, B.A.A.; Alhmoud, T.R. Audit Committee Features and CSR Disclosure: Additional Evidence from an Emerging Market. Int. J. Financ. Res. 2020, 11, 226â237. [CrossRef]
Qasem, A.; Aripin, N.; Wan-Hussin, W.N. Financial Restatements and Sell-Side Analystsâ Stock Recommendations: Evidence from Malaysia. Int. J. Manag. Financ. 2020, 16, 501â524. [CrossRef]
- Qasem, A.; Aripin, N.; Wan-Hussin, W.N.; Al-Duais, S. Institutional Investor Heterogeneity and Analyst Recommendation: Malaysian Evidence. Cogent Bus. Manag. 2021, 8, 1â27. [CrossRef] Sustainability 2021, 13, 12237 21 of 21
Paper not yet in RePEc: Add citation now
- Qobo, M.; Soko, M. Saudi Arabia as an Emerging Market: Commercial Opportunities and Challenges for South Africa; Global Insight: Lexington, MA, USA, 2010.
Paper not yet in RePEc: Add citation now
Raimo, N.; Vitolla, F.; Marrone, A.; Rubino, M. The Role of Ownership Structure in Integrated Reporting Policies. Bus. Strateg. Environ. 2020, 29, 2238â2250. [CrossRef]
Ren, S.; Wang, Y.; Hu, Y.; Yan, J. CEO Hometown Identity and Firm Green Innovation. Bus. Strateg. Environ. 2021, 30, 756â774. [CrossRef]
- Rueda-Manzanares, A.; Aragón-Correa, J.A.; Sharma, S. The Influence of Stakeholders on the Environmental Strategy of Service Firms: The Moderating Effects of Complexity, Uncertainty and Munificence. Br. J. Manag. 2008, 19, 185â203. [CrossRef]
Paper not yet in RePEc: Add citation now
Samara, G. Family Businesses in the Arab Middle East: What Do We Know and Where Should We Go? J. Fam. Bus. Strateg. 2021, 12, 100359. [CrossRef]
- Sannino, G.; Di Carlo, F.; Lucchese, M. CEO Characteristics and Sustainability Business Model in Financial Technologies Firms: Primary Evidence from the Utilization of Innovative Platforms. Manag. Decis. 2020, 58, 1779â1799. [CrossRef]
Paper not yet in RePEc: Add citation now
- Saudi Capital Market Authority. Corporate Governance Regulations in Saudi Arabia; Capital Market Authority: Riyadh, Saudi Arabia, 2021.
Paper not yet in RePEc: Add citation now
Sheikh, S. An Examination of the Dimensions of CEO Power and Corporate Social Responsibility. Rev. Account. Financ. 2019, 18, 221â244. [CrossRef]
Shleifer, A.; Vishny, R.W. A Survey of Corporate Governance. J. Finance 1997, 52, 737â783. [CrossRef]
- Singla, C.; Veliyath, R.; George, R. Family Firms and Internationalization-governance Relationships: Evidence of Secondary Agency Issues. Strateg. Manag. J. 2014, 35, 606â616. [CrossRef]
Paper not yet in RePEc: Add citation now
- Tawfeeq, T.; Alabdullah, Y.; Ahmed, E.R.; Muneerali, M. Effect of Board Size and Duality on Corporate Social Responsibility: What Has Improved in Corporate Governance in Asia? J. Account. Sci. 2019, 3, 121â135. [CrossRef]
Paper not yet in RePEc: Add citation now
- Thomas, A.S.; Simerly, R.L. The Chief Executive Officer and Corporate Social Performance: An Interdisciplinary Examination. J. Bus. Ethics 1994, 13, 959â968. [CrossRef]
Paper not yet in RePEc: Add citation now
Timbate, L.; Park, C.K. CSR Performance, Financial Reporting, and Investorsâ Perception on Financial Reporting. Sustainability 2018, 10, 522. [CrossRef]
Tran, M.D.; Adomako, S. How CEO Social Capital Drives Corporate Social Performance: The Roles of Stakeholders, and CEO Tenure. Corp. Soc. Responsib. Environ. Manag. 2021, 28, 819â830. [CrossRef]
- Ullmann, A.A. Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of US Firms. Acad. Manag. Rev. 1985, 10, 540â557.
Paper not yet in RePEc: Add citation now
- Velte, P. Do CEO Incentives and Characteristics Influence Corporate Social Responsibility (CSR) and Vice Versa? A Literature Review. Soc. Responsib. J. 2020, 16, 1293â1323. [CrossRef]
Paper not yet in RePEc: Add citation now
Veprauskaite, E.; Adams, M. Do Powerful Chief Executives Influence the Financial Performance of UK Firms? Br. Account. Rev. 2013, 45, 229â241. [CrossRef]
Villalonga, B.; Amit, R. How Do Family Ownership, Control and Management Affect Firm Value? J. Financ. Econ. 2006, 80, 385â417. [CrossRef]
Wan-Hussin, W.N.; Qasem, A.; Aripin, N.; Ariffin, M.S.M. Corporate Responsibility Disclosure, Information Environment and Analystsâ Recommendations: Evidence from Malaysia. Sustainability 2021, 13, 3568. [CrossRef] Sustainability 2021, 13, 12237 18 of 21
- Wang, Z.; Sarkis, J. Corporate Social Responsibility Governance, Outcomes, and Financial Performance. J. Clean. Prod. 2017, 162, 1607â1616. [CrossRef]
Paper not yet in RePEc: Add citation now
Wasiuzzaman, S.; Wan Mohammad, W.M. Board Gender Diversity and Transparency of Environmental, Social and Governance Disclosure: Evidence from Malaysia. Manag. Decis. Econ. 2020, 41, 145â156. [CrossRef]
- Xie, Q. CEO Tenure and Ownership Mode Choice of Chinese Firms: The Moderating Roles of Managerial Discretion. Int. Bus. Rev. 2014, 23, 910â919. [CrossRef]
Paper not yet in RePEc: Add citation now