Government ownership and the association between corporate governance and CSR in the UAE

Why firms tend to participate in social activities or act responsibly is one of the main concerns in the current literature. Based on the stakeholder theory and stewardship theory this study assumed that the government ownership play the stewardship role in the firm. Particularly, the main objective...

Full description

Bibliographic Details
Main Authors:	Farouq, Ayda, Sheikh Obid, Siti Normala, Annuar, Hairul Azlan
Format:	Conference or Workshop Item
Language:	English
Published:	GRDS Publishing 2015
Subjects:	HF5601 Accounting. Bookkeeping
Online Access:	http://irep.iium.edu.my/49339/ http://irep.iium.edu.my/49339/ http://irep.iium.edu.my/49339/1/49339.pdf

id	iium-49339
recordtype	eprints
spelling	iium-493392017-03-21T02:05:31Z http://irep.iium.edu.my/49339/ Government ownership and the association between corporate governance and CSR in the UAE Farouq, Ayda Sheikh Obid, Siti Normala Annuar, Hairul Azlan HF5601 Accounting. Bookkeeping Why firms tend to participate in social activities or act responsibly is one of the main concerns in the current literature. Based on the stakeholder theory and stewardship theory this study assumed that the government ownership play the stewardship role in the firm. Particularly, the main objective of this study is to examine if the government ownership affect the firms services toward the community in UAE through imposing the implementation of the corporate governance mechanisms. Government ownership is assumed to affect the CSR either directly or indirectly by measuring the moderator effect of the government ownership on the association between the corporate governance and the CSR. Employing a sample of listed firms in United Arab Emirates (UAE) for the period from 2010 to 2013, it is found that the existence of the government ownership has a moderator effect on the association between the corporate governance mechanisms and the CSR. More specifically the research finds that the AC characteristics become more effective in improving the firms CSR when there are shares owned by the government. Moreover, the CSR of the firms with government ownership is found to outperform the CSR for firms without government ownership. This study comes to assure the vital role of the government in driving the country’s economy to growth. GRDS Publishing 2015 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/49339/1/49339.pdf Farouq, Ayda and Sheikh Obid, Siti Normala and Annuar, Hairul Azlan (2015) Government ownership and the association between corporate governance and CSR in the UAE. In: 9th International Conference on Business Management and Legal Studies (ICBMLS), 30th-31st December 2015, Kuala Lumpur. http://www.grdsweb.com/files/documents/54.pdf
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HF5601 Accounting. Bookkeeping
spellingShingle	HF5601 Accounting. Bookkeeping Farouq, Ayda Sheikh Obid, Siti Normala Annuar, Hairul Azlan Government ownership and the association between corporate governance and CSR in the UAE
description	Why firms tend to participate in social activities or act responsibly is one of the main concerns in the current literature. Based on the stakeholder theory and stewardship theory this study assumed that the government ownership play the stewardship role in the firm. Particularly, the main objective of this study is to examine if the government ownership affect the firms services toward the community in UAE through imposing the implementation of the corporate governance mechanisms. Government ownership is assumed to affect the CSR either directly or indirectly by measuring the moderator effect of the government ownership on the association between the corporate governance and the CSR. Employing a sample of listed firms in United Arab Emirates (UAE) for the period from 2010 to 2013, it is found that the existence of the government ownership has a moderator effect on the association between the corporate governance mechanisms and the CSR. More specifically the research finds that the AC characteristics become more effective in improving the firms CSR when there are shares owned by the government. Moreover, the CSR of the firms with government ownership is found to outperform the CSR for firms without government ownership. This study comes to assure the vital role of the government in driving the country’s economy to growth.
format	Conference or Workshop Item
author	Farouq, Ayda Sheikh Obid, Siti Normala Annuar, Hairul Azlan
author_facet	Farouq, Ayda Sheikh Obid, Siti Normala Annuar, Hairul Azlan
author_sort	Farouq, Ayda
title	Government ownership and the association between corporate governance and CSR in the UAE
title_short	Government ownership and the association between corporate governance and CSR in the UAE
title_full	Government ownership and the association between corporate governance and CSR in the UAE
title_fullStr	Government ownership and the association between corporate governance and CSR in the UAE
title_full_unstemmed	Government ownership and the association between corporate governance and CSR in the UAE
title_sort	government ownership and the association between corporate governance and csr in the uae
publisher	GRDS Publishing
publishDate	2015
url	http://irep.iium.edu.my/49339/ http://irep.iium.edu.my/49339/ http://irep.iium.edu.my/49339/1/49339.pdf
first_indexed	2023-09-18T21:09:47Z
last_indexed	2023-09-18T21:09:47Z
_version_	1777411175325106176

Government ownership and the association between corporate governance and CSR in the UAE

Similar Items