Mohammad Nasih, - and Nadia Anridho, - and Nadia Klarita Rahayu, - and John Nowland, - (2022) CEO masculinity and CSR disclosure: evidence from Indonesia. Asian Journal of Accounting Research, 8 (2). pp. 157-169. ISSN 2459-9700

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Abstract

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.

Item Type:	Article
Uncontrolled Keywords:	CEO masculinity, CSR, Disclosure, Accountability
Subjects:	H Social Sciences H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Mohammad Nasih, - NIDN0006086503 Nadia Anridho, - UNSPECIFIED Nadia Klarita Rahayu, - UNSPECIFIED John Nowland, - UNSPECIFIED
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	16 Jun 2023 03:45
Last Modified:	16 Jun 2023 03:45
URI:	http://repository.unair.ac.id/id/eprint/127401
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