Corporate Governance and Anti-Corruption Disclosure: Evidence from MENA Region
Keywords:
anti-corruption disclosure, corporate social responsibility, corporate governance, MENA region, corruption, transparency, banks
Abstract
This research studies the relation between corporate governance characteristics and the quality of anti-corruption disclosure in MENA region. The dataset includes 354 MENA region banks covering four countries, namely, Lebanon, Egypt, Jordan, and Saudi Arabia for the period of 2013-2020. A content analysis is performed for the banks’ websites and the annual reports, sustainability reports, and CSR reports published by the banks. A descriptive study is performed to determine the quality of ACD in the banks, followed by an analytical study to identify its association with corporate governance characteristics. Results indicate a significant association between CSR report and ACD for all countries under study, while regarding CEO duality, a significant association was found only for Lebanon.
References
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Healy, P., Serafeim, G., 2016, An Analysis of Firms' Self-Reported Anticorruption Efforts, Accounting Review, Vol. 91, No. 2, pp. 489-511.
Helfaya, A., Moussa, T., 2017, Do Board's Corporate Social Responsibility Strategy and Orientation Influence Environmental Sustainability Disclosure? UK Evidence: Do Board CSR Strategy and Orientation Influence ESD? UK Evidence, Business Strategy and the Environment, Vol. 26, No. 8, pp. 1061-1077.
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Hossain, M., Reaz, M., 2007, The Determinants and Characteristics of Voluntary Disclosure by Indian Banking Companies, Corporate Social Responsibility and Environmental Management, Vol. 14, No. 5, pp. 274-288.
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Published
2023-05-22
How to Cite
Bouhamdan, R. F., Mostapha, N., & Hegazy, W. (2023). Corporate Governance and Anti-Corruption Disclosure: Evidence from MENA Region. European Journal of Science, Innovation and Technology, 3(2), 122-136. Retrieved from https://ejsit-journal.com/index.php/ejsit/article/view/188
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Copyright (c) 2023 Rasha Fouad Bouhamdan, Nehale Mostapha, Wagdi Hegazy
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