Title: Does family group affiliation matter in CSR reporting? Evidence from Yemen

Authors: Nahg Abdul Majid Alawi; Azhar Abdul Rahman; Azlan Amran; Mehran Nejati

Addresses: Faculty of Economics, Aden University, Yemen ' Accounting Department, College of Business, Universiti Utara Malaysia (UUM), 00601 Sintok, Kedah, Malaysia ' Graduate School of Business, Universiti Sains Malaysia (USM), Penang, Malaysia ' Graduate School of Business, Universiti Sains Malaysia (USM), Penang, Malaysia

Abstract: While earlier studies have shown the role of family affiliation on increased social responsibility of firms, there is a dearth of literature on how family group affiliation moderates the link between company's characteristics and social responsibility disclosure. This study aimed to investigate this moderating effect through performing a moderated multiple regression (MMR) analysis on empirical data gathered from 73 most active shareholding companies in Yemen. Findings from the study indicated that family group affiliation has a significant moderating effect on the relationships between companys characteristics and corporate social responsibility disclosure; where the relationship was found stronger for family group affiliated companies as compared to the non-family group affiliated ones. The study has bridged the literature gaps by offering empirical evidence and new insights on the significant moderating effects of family group affiliation in the relationships between company's characteristics and corporate social responsibility disclosure using the Yemeni samples.

Keywords: family group affiliation; corporate social responsibility; CSR disclosure; company characteristics; Yemen.

DOI: 10.1504/AAJFA.2016.074541

Afro-Asian Journal of Finance and Accounting, 2016 Vol.6 No.1, pp.12 - 30

Received: 22 Feb 2014
Accepted: 11 Feb 2015

Published online: 02 Feb 2016 *

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