How to cite this paper
Bani-Khalid, T & Al-Own, B. (2020). The moderating role of corporate political links on the relationship between CEO-duality and the corporate environmental reporting practices in Jordan.Management Science Letters , 10(12), 2829-2836.
Refrences
Abdul Wahab, E., Mat Zain, M., James, K., & Haron, H. (2009). Institutional investors, political connection and audit quality in Malaysia. Accounting Research Journal, 22(2), 167-195.
Abdul-Rahman, R., & Haniffa, R., (2005) The Effect of Role Duality on Corporate Performance in Malaysia, Corporate Ownership & Control, 2(2) 40-47.
Abu Qa’dan, M. B. A., & Suwaidan, M. S. (2019). Board composition, ownership structure and corporate social responsi-bility disclosure: the case of Jordan. Social Responsibility Journal.
Allegrini, M., & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian Listed Companies. Journal of Management and Governance, 17(1), 187–216.
Bani-Khalid, T. (2019). Examining the quantity and quality of online sustainability disclosure within the Jordanian indus-trial sector: a test of GRI guidelines. Problems and Perspectives in Management, 17(4), 141.
Bani-Khalid, T., Kouhy, R., & Hassan, A. (2017). The impact of corporate characteristics on social and environmental dis-closure (CSED): The case of Jordan. Journal of Accounting and Auditing: Research and Practice, 2017, 352-369.
Barako, D. G., Hancock, P., & Izan, H. Y. (2006). Factors influencing voluntary corporate disclosure by Kenyan compa-nies. Corporate Governance: An International Review, 14(2), 107–125.
Boubakri, N., Cosset, J. C., & Saffar, W. (2008). Political connections of newly privatized firms. Journal of Corporate Fi-nance, 14(5), 654-673.
Carmona, P., Fuentes, C. de., & Ruiz, C. (2016). Risk disclosure analysis in the corporate governance annual report using fuzzy-set qualitative comparative analysis. Revista de Administração de Empresas, 56(3), 342–352.
Chaney, P. K., Faccio, M., & Parsley, D. (2011). The quality of accounting information in politically connected firms. Journal of Accounting and Economics, 51(1-2), 58-76.
Chen, H. & Wang, X (2011). Corporate Social Responsibility and Corporate Financial Performance in China: An Empiri-cal Research From Chinese Firms. Corporate Governance. 11(4),361-370.
Cheng, E. C., & Courtenay, S. M. (2006). Board composition, regulatory regime and voluntary disclosure. The Interna-tional Journal of Accounting, 41(3), 262-289.
Daily, C. M., & Dalton, D. R. (1997). CEO and board chair roles held jointly or separately: much ado about nothing?. The Academy of Management Executive, 11(3), 11-20.
Davis, J., Choorman, F., & Donaldson, I. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20–47.
Deegan, C., Rankin, M. & Voght, P (2000). Firms Disclosure Reactions to Major Social Incidents: Australian Evidence. Accounting Forum, 24(1), 101-130.
Dias, A., Lima Rodrigues, L., & Craig, R. (2017). Corporate governance effects on social responsibility disclosures. Aus-tralasian Accounting, Business and Finance Journal, 11(2), 3-22.
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147-160.
Ding, S., Jia, C., Wu, Z., & Zhang, X. (2014). Executive political connections and firm performance: Comparative evi-dence from privately-controlled and state-owned enterprises. International Review of Financial Analysis. 36, 153-167
Edwards, J. R., & Lambert, L. S. (2007). Methods for integrating moderation and mediation: a general analytical frame-work using moderated path analysis. Psychological methods, 12(1), 1-22
Elzahar, H., & Hussainey, K. (2012). Determinants of narrative risk disclosures in UK interim reports. The Journal of Risk Finance, 13(2), 133–147.
Faccio, M. (2006). Politically connected firms. American Economic Review, 96(2), 369-386.
Feng, Y. (2012). A study on the relationship between political connections and tax burden of Chinese private enterprises. Management Review, 24(6), 167–176.
Field, A. (2010). Discovering statistics using SPSS for windows. London-Thousand Oaks- New Delhi: Sage publications.
Fisman, R. (2001). Estimating the value of political connections. American Economic Review, 91(4), 1095-1102.
Forker, J. J. (1992) Corporate governance and disclosure quality. Accounting and Business Research, 22(1), 111–124.
Fu, Z. (2019) Research on the Influence of Political Correlation of Private Listed Companies on Corporate Social Respon-sibility Behavior. American Journal of Industrial and Business Management, 9, 579-591.
Gul, F. A., & Leung, S. (2004). Board leadership, outside directors’ expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy, 23(5), 351–379.
Hayes, A. F. (2018). Introduction to mediation, moderation, and conditional process analysis: A regression-based ap-proach (2nd-edition). New York: The Guilford Press.
Henseler, J., & Fassott, G. (2010). Testing moderating effects in PLS path models: An illustration of available procedures. In Handbook of partial least squares (pp. 713-735). Springer, Berlin, Heidelberg.
Hillman, A. J. (2005). Politicians on the board of directors: Do connections affect the bottom line? Journal of Manage-ment, 31(3), 464–481.
Huang, H., & Zhao, Z. (2016). The influence of political connection on corporate social responsibility—evidence from Listed private companies in China. International Journal of Corporate Social Responsibility, 1(1), 9.
Johnson, S., & Mitton, T. (2003). Cronyism and capital controls: evidence from Malaysia. Journal of financial economics, 67(2), 351-382.
Khwaja, A. I., & Mian, A. (2005). Do lenders favor politically connected firms? Rent provision in an emerging financial market. The Quarterly Journal of Economics, 120(4), 1371-1411.
Lai, Y. H. (2013). The moderating effect of organizational structure in knowledge management for international ports in Taiwan. International Journal of Computer and Information Technology, 2(2), 240-246.
Masud, A., Nurunnabi., M & Bae, S (2018) The Effects of Corporate Governance on Environmental Sustainability Re-porting: Empirical Evidence from South Asian Countries, Asian Journal of Sustainability & Social Responsibility, 3(3), 1-26.
Molz, R. (1988). Managerial domination of board of directors and financial performance. Journal of Business Research, 16 (3), 235-249.
Muttakin, M. B., Mihret, D. G., & Khan, A. (2018). Corporate political connection and corporate social responsibility dis-closures: A neo-pluralist hypothesis and empirical evidence. Accounting, Auditing & Accountability Journal, 31(2), 725-744.
Neifar, S., & Jarboui, A. (2018). Corporate governance and operational risk voluntary disclosure: Evidence from Islamic banks. Research in International Business and Finance, 46, 43-54.
Ntim, C. G., Lindop, S., & Thomas, D. A. (2013). Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre-and post-2007/2008 global financial crisis periods. International Review of Finan-cial Analysis, 30, 363–383.
Ong, T., & Djajadikerta, H. G. (2017). Impact of corporate governance on sustainability reporting: Empirical study in the Australian resources industry. In 8th Conference on Financial Markets and Corporate Governance (FMCG).
Oppenheim, A. N., (1992). Questionnaire Design, Interviewing & attitude Measurement, London: Pinter Publishers.
Osazuwa, N. P., Che-Ahmad, A., & Che-Adam, N. (2015). A theoretical framework on the relationship between political connection, board characteristics and environmental disclosure in Nigeria. International Conference on Accounting Studies (ICAS) 2015.
Rahman, I. M. A., & Ismail, K. N. I. K. (2016). The effects of political connection on corporate social responsibility dis-closure – Evidence from listed companies in Malaysia. International Journal of Business and Management Invention, 5(2), 16–21.
Rahman, I. M. A., Jamil, N. N., & Ismail, K. N. I. K. (2019). Does Political Connection Moderate Women Directors’ Ef-fect on CSR Disclosure? Evidence from Malaysia. Asian Journal of Accounting and Governance, 11, 1-11.
Roberts, J., McNulty, T., & Stiles, P. (2005). Beyond agency conceptions of the work of the non‐executive director: Creat-ing accountability in the boardroom. British Journal of Management, 16, S5-S26.
Samaha, K., Dahawy, K., Hussainey, K., & Stapleton, P. (2012). The extent of corporate governance disclosure and its de-terminants in a developing market: The case of Egypt. Advances in Accounting, Incorporating Advances in Interna-tional Accounting, 28(1), 168–178.
Samaha, K., Khlif, H., & Hussainey, K. (2015). The impact of board and audit committee characteristics on voluntary dis-closure: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 24, 13–28.
Vo, T. (2010). "To be or not to be both CEO and Board Chair." Brook. L. Rev. 76 (2010): 65.
Yunos, R. M., Smith, M., Ismail, Z., & Ahmad, S. A. (2011). Inside concentrated owners, board of directors and account-ing conservatism. Paper Presented at the Annual Summit on Business and Entrepreneurial Studies. Proceeding.
Yusoff, H., & Lehman, G. (2009). Corporate environmental reporting through the lens of semiotics. Asian Review of Ac-counting.
Zhang, L., Ye, F., Yang, L., & Zhou, G. (2019). Impact of political connections on corporate environmental performance: From a green development [erspective. Sustainability, 11(5), 3-17.
Abdul-Rahman, R., & Haniffa, R., (2005) The Effect of Role Duality on Corporate Performance in Malaysia, Corporate Ownership & Control, 2(2) 40-47.
Abu Qa’dan, M. B. A., & Suwaidan, M. S. (2019). Board composition, ownership structure and corporate social responsi-bility disclosure: the case of Jordan. Social Responsibility Journal.
Allegrini, M., & Greco, G. (2013). Corporate boards, audit committees and voluntary disclosure: Evidence from Italian Listed Companies. Journal of Management and Governance, 17(1), 187–216.
Bani-Khalid, T. (2019). Examining the quantity and quality of online sustainability disclosure within the Jordanian indus-trial sector: a test of GRI guidelines. Problems and Perspectives in Management, 17(4), 141.
Bani-Khalid, T., Kouhy, R., & Hassan, A. (2017). The impact of corporate characteristics on social and environmental dis-closure (CSED): The case of Jordan. Journal of Accounting and Auditing: Research and Practice, 2017, 352-369.
Barako, D. G., Hancock, P., & Izan, H. Y. (2006). Factors influencing voluntary corporate disclosure by Kenyan compa-nies. Corporate Governance: An International Review, 14(2), 107–125.
Boubakri, N., Cosset, J. C., & Saffar, W. (2008). Political connections of newly privatized firms. Journal of Corporate Fi-nance, 14(5), 654-673.
Carmona, P., Fuentes, C. de., & Ruiz, C. (2016). Risk disclosure analysis in the corporate governance annual report using fuzzy-set qualitative comparative analysis. Revista de Administração de Empresas, 56(3), 342–352.
Chaney, P. K., Faccio, M., & Parsley, D. (2011). The quality of accounting information in politically connected firms. Journal of Accounting and Economics, 51(1-2), 58-76.
Chen, H. & Wang, X (2011). Corporate Social Responsibility and Corporate Financial Performance in China: An Empiri-cal Research From Chinese Firms. Corporate Governance. 11(4),361-370.
Cheng, E. C., & Courtenay, S. M. (2006). Board composition, regulatory regime and voluntary disclosure. The Interna-tional Journal of Accounting, 41(3), 262-289.
Daily, C. M., & Dalton, D. R. (1997). CEO and board chair roles held jointly or separately: much ado about nothing?. The Academy of Management Executive, 11(3), 11-20.
Davis, J., Choorman, F., & Donaldson, I. (1997). Toward a stewardship theory of management. Academy of Management Review, 22(1), 20–47.
Deegan, C., Rankin, M. & Voght, P (2000). Firms Disclosure Reactions to Major Social Incidents: Australian Evidence. Accounting Forum, 24(1), 101-130.
Dias, A., Lima Rodrigues, L., & Craig, R. (2017). Corporate governance effects on social responsibility disclosures. Aus-tralasian Accounting, Business and Finance Journal, 11(2), 3-22.
DiMaggio, P. J., & Powell, W. W. (1983). The iron cage revisited: Institutional isomorphism and collective rationality in organizational fields. American Sociological Review, 48(2), 147-160.
Ding, S., Jia, C., Wu, Z., & Zhang, X. (2014). Executive political connections and firm performance: Comparative evi-dence from privately-controlled and state-owned enterprises. International Review of Financial Analysis. 36, 153-167
Edwards, J. R., & Lambert, L. S. (2007). Methods for integrating moderation and mediation: a general analytical frame-work using moderated path analysis. Psychological methods, 12(1), 1-22
Elzahar, H., & Hussainey, K. (2012). Determinants of narrative risk disclosures in UK interim reports. The Journal of Risk Finance, 13(2), 133–147.
Faccio, M. (2006). Politically connected firms. American Economic Review, 96(2), 369-386.
Feng, Y. (2012). A study on the relationship between political connections and tax burden of Chinese private enterprises. Management Review, 24(6), 167–176.
Field, A. (2010). Discovering statistics using SPSS for windows. London-Thousand Oaks- New Delhi: Sage publications.
Fisman, R. (2001). Estimating the value of political connections. American Economic Review, 91(4), 1095-1102.
Forker, J. J. (1992) Corporate governance and disclosure quality. Accounting and Business Research, 22(1), 111–124.
Fu, Z. (2019) Research on the Influence of Political Correlation of Private Listed Companies on Corporate Social Respon-sibility Behavior. American Journal of Industrial and Business Management, 9, 579-591.
Gul, F. A., & Leung, S. (2004). Board leadership, outside directors’ expertise and voluntary corporate disclosures. Journal of Accounting and Public Policy, 23(5), 351–379.
Hayes, A. F. (2018). Introduction to mediation, moderation, and conditional process analysis: A regression-based ap-proach (2nd-edition). New York: The Guilford Press.
Henseler, J., & Fassott, G. (2010). Testing moderating effects in PLS path models: An illustration of available procedures. In Handbook of partial least squares (pp. 713-735). Springer, Berlin, Heidelberg.
Hillman, A. J. (2005). Politicians on the board of directors: Do connections affect the bottom line? Journal of Manage-ment, 31(3), 464–481.
Huang, H., & Zhao, Z. (2016). The influence of political connection on corporate social responsibility—evidence from Listed private companies in China. International Journal of Corporate Social Responsibility, 1(1), 9.
Johnson, S., & Mitton, T. (2003). Cronyism and capital controls: evidence from Malaysia. Journal of financial economics, 67(2), 351-382.
Khwaja, A. I., & Mian, A. (2005). Do lenders favor politically connected firms? Rent provision in an emerging financial market. The Quarterly Journal of Economics, 120(4), 1371-1411.
Lai, Y. H. (2013). The moderating effect of organizational structure in knowledge management for international ports in Taiwan. International Journal of Computer and Information Technology, 2(2), 240-246.
Masud, A., Nurunnabi., M & Bae, S (2018) The Effects of Corporate Governance on Environmental Sustainability Re-porting: Empirical Evidence from South Asian Countries, Asian Journal of Sustainability & Social Responsibility, 3(3), 1-26.
Molz, R. (1988). Managerial domination of board of directors and financial performance. Journal of Business Research, 16 (3), 235-249.
Muttakin, M. B., Mihret, D. G., & Khan, A. (2018). Corporate political connection and corporate social responsibility dis-closures: A neo-pluralist hypothesis and empirical evidence. Accounting, Auditing & Accountability Journal, 31(2), 725-744.
Neifar, S., & Jarboui, A. (2018). Corporate governance and operational risk voluntary disclosure: Evidence from Islamic banks. Research in International Business and Finance, 46, 43-54.
Ntim, C. G., Lindop, S., & Thomas, D. A. (2013). Corporate governance and risk reporting in South Africa: A study of corporate risk disclosures in the pre-and post-2007/2008 global financial crisis periods. International Review of Finan-cial Analysis, 30, 363–383.
Ong, T., & Djajadikerta, H. G. (2017). Impact of corporate governance on sustainability reporting: Empirical study in the Australian resources industry. In 8th Conference on Financial Markets and Corporate Governance (FMCG).
Oppenheim, A. N., (1992). Questionnaire Design, Interviewing & attitude Measurement, London: Pinter Publishers.
Osazuwa, N. P., Che-Ahmad, A., & Che-Adam, N. (2015). A theoretical framework on the relationship between political connection, board characteristics and environmental disclosure in Nigeria. International Conference on Accounting Studies (ICAS) 2015.
Rahman, I. M. A., & Ismail, K. N. I. K. (2016). The effects of political connection on corporate social responsibility dis-closure – Evidence from listed companies in Malaysia. International Journal of Business and Management Invention, 5(2), 16–21.
Rahman, I. M. A., Jamil, N. N., & Ismail, K. N. I. K. (2019). Does Political Connection Moderate Women Directors’ Ef-fect on CSR Disclosure? Evidence from Malaysia. Asian Journal of Accounting and Governance, 11, 1-11.
Roberts, J., McNulty, T., & Stiles, P. (2005). Beyond agency conceptions of the work of the non‐executive director: Creat-ing accountability in the boardroom. British Journal of Management, 16, S5-S26.
Samaha, K., Dahawy, K., Hussainey, K., & Stapleton, P. (2012). The extent of corporate governance disclosure and its de-terminants in a developing market: The case of Egypt. Advances in Accounting, Incorporating Advances in Interna-tional Accounting, 28(1), 168–178.
Samaha, K., Khlif, H., & Hussainey, K. (2015). The impact of board and audit committee characteristics on voluntary dis-closure: A meta-analysis. Journal of International Accounting, Auditing and Taxation, 24, 13–28.
Vo, T. (2010). "To be or not to be both CEO and Board Chair." Brook. L. Rev. 76 (2010): 65.
Yunos, R. M., Smith, M., Ismail, Z., & Ahmad, S. A. (2011). Inside concentrated owners, board of directors and account-ing conservatism. Paper Presented at the Annual Summit on Business and Entrepreneurial Studies. Proceeding.
Yusoff, H., & Lehman, G. (2009). Corporate environmental reporting through the lens of semiotics. Asian Review of Ac-counting.
Zhang, L., Ye, F., Yang, L., & Zhou, G. (2019). Impact of political connections on corporate environmental performance: From a green development [erspective. Sustainability, 11(5), 3-17.