Does board size moderate the relationship between sustainability reporting and firm performance? / Jocelyn Mok Pau Chee and Dr. Mohd Ashari Bakri

Pau Chee, Jocelyn Mok and Bakri, Mohd Ashari (2024) Does board size moderate the relationship between sustainability reporting and firm performance? / Jocelyn Mok Pau Chee and Dr. Mohd Ashari Bakri. In: Voice of Academia. Universiti Teknologi MARA, Kedah, Universiti Teknologi MARA, Kedah, pp. 208-221. ISBN 9772682784004

Abstract

The study aims to determine the moderating effect of board size on the relationship between sustainability reporting and corporate performance. The 200 largest Malaysian firms, based on market capitalization (2021), are examined for the period from 2012 to 2021. The study uses a pooled Ordinary Least Square (OLS), random, and fixed effects analysis. The results show that board size does not affect the relationship between sustainability reporting and firm performance. Moreover, the result is robust even after weakening the serial correlation and heteroskedasticity problem. The result suggests that board size plays a less significant role in influencing sustainability reporting and firm performance. Despite the less significant influence, board size should not be neglected as this variable is one of the most important determinants of corporate performance and should be further investigated in different contexts and variables.

Metadata

Item Type: Book Section
Creators:
Creators
Email / ID Num.
Pau Chee, Jocelyn Mok
jocelynmok726@gmail.com
Bakri, Mohd Ashari
mohd.ashari@ums.edu.my
Subjects: H Social Sciences > HD Industries. Land use. Labor > Corporations > Corporate organization. Corporate governance
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management
Divisions: Universiti Teknologi MARA, Kedah > Sg Petani Campus
Volume: 20
Number: 2
Page Range: pp. 208-221
Keywords: Sustainability reporting, board size, firm performance, Malaysia
Date: 2024
URI: https://ir.uitm.edu.my/id/eprint/110536
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