TY - JOUR
T1 - CEO masculinity and CSR disclosure
T2 - evidence from Indonesia
AU - Nasih, Mohammad
AU - Anridho, Nadia
AU - Rahayu, Nadia Klarita
AU - Nowland, John
N1 - Publisher Copyright:
© 2022, Mohammad Nasih, Nadia Anridho, Nadia Klarita Rahayu and John Nowland.
PY - 2023/3/22
Y1 - 2023/3/22
N2 - Purpose: The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and the level of corporate social responsibility disclosure (CSRD). Design/methodology/approach: The authors conducted research for 2011–2019, covering companies listed on the Indonesian Stock Exchange. This study used an ordinary least squares regression, the coarsened exact matching (CEM) and propensity score matching (PSM) procedure in testing the hypothesis. Findings: Based on the results of analysis, it is known that CEO facial masculinity is negatively related to corporate CSR disclosure levels. However, this negative relationship can be mitigated through governance mechanisms: the audit committee. Research limitations/implications: This paper provides implications in the field of research, especially regarding the biological attributes of CEOs in relation to CSR. Originality/value: As many previous studies focused on the managerial aspect of the CEO, this study focused on the biological aspect of CEO. To the authors’ knowledge, this study is among the first to attempt to investigate this issue in an emerging market.
AB - Purpose: The authors analyzed the relationship between chief executive officer (CEO) facial masculinity and the level of corporate social responsibility disclosure (CSRD). Design/methodology/approach: The authors conducted research for 2011–2019, covering companies listed on the Indonesian Stock Exchange. This study used an ordinary least squares regression, the coarsened exact matching (CEM) and propensity score matching (PSM) procedure in testing the hypothesis. Findings: Based on the results of analysis, it is known that CEO facial masculinity is negatively related to corporate CSR disclosure levels. However, this negative relationship can be mitigated through governance mechanisms: the audit committee. Research limitations/implications: This paper provides implications in the field of research, especially regarding the biological attributes of CEOs in relation to CSR. Originality/value: As many previous studies focused on the managerial aspect of the CEO, this study focused on the biological aspect of CEO. To the authors’ knowledge, this study is among the first to attempt to investigate this issue in an emerging market.
KW - Accountability
KW - CEO masculinity
KW - CSR
KW - Disclosure
UR - http://www.scopus.com/inward/record.url?scp=85142930896&partnerID=8YFLogxK
U2 - 10.1108/AJAR-04-2022-0119
DO - 10.1108/AJAR-04-2022-0119
M3 - Article
AN - SCOPUS:85142930896
SN - 2459-9700
VL - 8
SP - 157
EP - 169
JO - Asian Journal of Accounting Research
JF - Asian Journal of Accounting Research
IS - 2
ER -
