Impact of corporate characteristics on voluntary disclosure: a managerial insight

• Autorzy: Masum Mofijul Hoq , Latiff Ahmed Razman Abdul , Osman Mohammad Noor Hisham , Sarkar James Bakul , Rahman Md. Mahfujur , Khan Shahzad

Identyfikatory

DOI

10.17512/pjms.2023.28.1.12

Warianty tytułu

PL

Wpływ cech korporacyjnych na dobrowolne ujawnianie informacji: perspektywa zarządcza

• Języki publikacji: EN

Abstrakty

EN

Managers of the 21st century use corporate voluntary disclosure to retain existing investors and entice potential investors in order to ensure sustainability in corporate performance. It is a big challenge for the emerging economy to identify the corporate characteristics that significantly influence corporate voluntary reporting, which further leads the organization to achieve sustainability in corporate performance. This study aims to investigate the most important corporate characteristics that affect voluntary disclosure in an emerging economy, Bangladesh. Multiple regression is used to find a causal relationship between the selected corporate characteristics and corporate voluntary disclosure in the emerging economy. It is found that the size of the firm, the profitability of the firm, and the director shareholding significantly influence corporate voluntary reporting, while the listing history does not have any impact voluntary disclosure in Bangladesh. In line with the concepts of agency theory and stakeholder’s theory, this result implies that large and profitable firms with more directors’ shareholding induce the business entity to disclose more information than small and less profitable organizations.

PL

Menedżerowie XXI wieku wykorzystują dobrowolne ujawnianie informacji korporacyjnych w celu zatrzymania obecnych inwestorów i przyciągnięcia potencjalnych inwestorów dla zapewnienia zrównoważonego wyników korporacyjnych. Dużym wyzwaniem dla wschodzącej gospodarki jest zidentyfikowanie cech korporacyjnych, które znacząco wpływają na dobrowolną sprawozdawczość korporacyjną, co z kolei prowadzi organizację do osiągnięcia zrównoważonych wyników korporacyjnych. Niniejsze badanie ma na celu zbadanie najważniejszych cech korporacyjnych, które wpływają na dobrowolne ujawnianie informacji w gospodarce wschodzącej, Bangladeszu. Regresja wielokrotna została wykorzystana dla znalezienia związku przyczynowego między wybranymi cechami korporacyjnymi a dobrowolnym ujawnianiem informacji przez korporacje w gospodarce wschodzącej. Stwierdzono, że wielkość firmy, rentowność firmy i udział dyrektorów w akcjonariacie znacząco wpływają na dobrowolną sprawozdawczość korporacyjną, podczas gdy historia notowań nie ma żadnego wpływu na dobrowolne ujawnianie informacji w przedsiębiorstwach Bangladeszu. Zgodnie z koncepcjami teorii agencji i teorii interesariuszy, wynik ten sugeruje, że duże i rentowne firmy z większym udziałem dyrektorów skłaniają podmiot gospodarczy do ujawniania większej ilości informacji niż małe i mniej rentowne organizacje.

Słowa kluczowe

EN

managerial view; voluntary disclosures; content analysis; corporate characteristics; emerging economy

PL

spojrzenie menedżerskie; dobrowolne ujawnianie informacji; analiza treści; charakterystyka korporacyjna; gospodarka wschodząca

• Wydawca: Czestochowa University of Technology
• Czasopismo: Polish Journal of Management Studies
• Rocznik: 2023
• Tom: Vol. 28. No. 1
• Strony: 204--217
• Opis fizyczny: Bibliogr. 47 poz., tab.

Twórcy

autor

Masum Mofijul Hoq

• School of Business and Economics, United International University, Dhaka-1212, Bangladesh

• https://orcid.org/0000-0003-0697-4650

autor

Latiff Ahmed Razman Abdul

• Putra Business School, Malaysia

• https://orcid.org/0000-0001-7845-7404

autor

Osman Mohammad Noor Hisham

• Faculty of Business and Economics, University Putra Malaysia

• https://orcid.org/0000-0002-8366-4317

autor

Sarkar James Bakul

• School of Business and Economics, United International University, Dhaka-1212, Bangladesh

• https://orcid.org/0009-0000-1329-8983

autor

Rahman Md. Mahfujur

• School of Business, Ahsanullah University of Science and Technology, Bangladesh

autor

Khan Shahzad

• College of Clinical Pharmacy, Department of Biomedical Sciences, King Faisal University, Saudi Arabia

• https://orcid.org/0000-0001-7845-7404

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Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).