当前位置: X-MOL 学术Management Research Review › 论文详情
Our official English website, www.x-mol.net, welcomes your feedback! (Note: you will need to create a separate account there.)
Female and environmental disclosure of family and non-family firms. Evidence from India
Management Research Review Pub Date : 2021-09-09 , DOI: 10.1108/mrr-05-2021-0376
Kofi Mintah Oware 1 , Abdul-Aziz Iddrisu 1 , Thomas Worae 1 , Jennifer Ellah Adaletey 2
Affiliation  

Purpose

This study aims to use the gender socialization theory, critical mass theory and legitimacy theory to examine the female gender and environmental disclosure of family and non-family-controlled firms in India.

Design/methodology/approach

A sample size of 783 and 177 firm-year observations for family and non-family-controlled firms, respectively, between 2009 and 2020 uses descriptive statistics, a test of difference in means and panel regression with random effect assumptions for data interpretation.

Findings

The descriptive statistics show a significant mean difference between family-controlled firms and non-family-controlled firms in India. The first findings show that female chief executive officers (CEOs) and CEO duality have a positive and statistically significant association with environmental disclosure in a family-controlled firm but not in non-family-controlled firms in India. The second findings show that independent female directors have no significant association with environmental disclosure of family and non-family firms in India. The fourth findings with critical mass theory confirm the insignificant association of female directors on environmental disclosure of family and non-family firms in India. The results are robust to controlling firm-level variables.

Practical implications

Firms in the Indian context, through this study, assure stakeholders that family firms are better at improving stakeholder’s expectation of environmental accountability than non-family firms, especially where female CEOs are in charge.

Originality/value

This study adds the family perspective of the relationship between female CEOs and the environmental disclosure of listed firms in India. Also, female CEO duality and environmental disclosure add novelty to the research studies on gender and environmental disclosure.



中文翻译:

家族和非家族企业的女性和环境披露。来自印度的证据

目的

本研究旨在利用性别社会化理论、临界质量理论和合法性理论来检验印度家族和非家族控制公司的女性性别和环境披露。

设计/方法/方法

在 2009 年至 2020 年期间,家族和非家族控制公司的样本量分别为 783 和 177 个公司年度观察值,使用描述性统计、均值差异检验和面板回归以及随机效应假设进行数据解释。

发现

描述性统计数据显示,印度的家族控制公司和非家族控制公司之间存在显着的平均差异。第一项调查结果表明,女性首席执行官 (CEO) 和 CEO 双重身份与家族控制公司的环境披露存在正相关且具有统计学意义,但在印度的非家族控制公司中则不然。第二个调查结果表明,独立女性董事与印度家族和非家族企业的环境披露没有显着关联。临界质量理论的第四个发现证实了女性董事对印度家族企业和非家族企业的环境披露的影响不显着。结果对于控制公司层面的变量是稳健的。

实际影响

通过这项研究,印度背景下的公司向利益相关者保证,家族企业比非家族企业更善于提高利益相关者对环境责任的期望,尤其是在女性 CEO 负责的情况下。

原创性/价值

本研究增加了女性 CEO 与印度上市公司环境披露之间关系的家庭视角。此外,女性 CEO 的双重身份和环境披露为性别和环境披露的研究增添了新意。

更新日期:2021-09-09
down
wechat
bug