CEO characteristics and water disclosure: Multi-country evidence
This study aimed to examine the effects of gender, foreign Chief Executive Officer (CEO), and impression management on water disclosure, with ownership as a moderating variable. The study uses unbalanced data from 1,329 firm-year observations spanning 2018–2022. The results showed that women, foreig...
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| Format: | Article |
| Language: | English |
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Elsevier
2024-12-01
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| Series: | Sustainable Futures |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S2666188824001710 |
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| _version_ | 1846117650054250496 |
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| author | Arif Santoso Doddy Setiawan |
| author_facet | Arif Santoso Doddy Setiawan |
| author_sort | Arif Santoso |
| collection | DOAJ |
| description | This study aimed to examine the effects of gender, foreign Chief Executive Officer (CEO), and impression management on water disclosure, with ownership as a moderating variable. The study uses unbalanced data from 1,329 firm-year observations spanning 2018–2022. The results showed that women, foreign CEO, and impression management, increased water disclosure. Meanwhile, ownership reduced the relationship between CEO characteristics and water disclosure. This research established a causal effect between the two variables, supporting the Upper Echelons Theory. The robustness of the results was checked by changing the regression model, water disclosure measurement, impact of COVID-19, lagged regression, and heckman two-stage. |
| format | Article |
| id | doaj-art-8981d14976224a14b899a19a47056199 |
| institution | Kabale University |
| issn | 2666-1888 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | Elsevier |
| record_format | Article |
| series | Sustainable Futures |
| spelling | doaj-art-8981d14976224a14b899a19a470561992024-12-18T08:52:37ZengElsevierSustainable Futures2666-18882024-12-018100322CEO characteristics and water disclosure: Multi-country evidenceArif Santoso0Doddy Setiawan1Master of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, IndonesiaDepartment of Accounting, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia; Corresponding author.This study aimed to examine the effects of gender, foreign Chief Executive Officer (CEO), and impression management on water disclosure, with ownership as a moderating variable. The study uses unbalanced data from 1,329 firm-year observations spanning 2018–2022. The results showed that women, foreign CEO, and impression management, increased water disclosure. Meanwhile, ownership reduced the relationship between CEO characteristics and water disclosure. This research established a causal effect between the two variables, supporting the Upper Echelons Theory. The robustness of the results was checked by changing the regression model, water disclosure measurement, impact of COVID-19, lagged regression, and heckman two-stage.http://www.sciencedirect.com/science/article/pii/S2666188824001710CEO characteristicsCEO ownershipImpression managementUpper echelons theoryWater disclosure |
| spellingShingle | Arif Santoso Doddy Setiawan CEO characteristics and water disclosure: Multi-country evidence Sustainable Futures CEO characteristics CEO ownership Impression management Upper echelons theory Water disclosure |
| title | CEO characteristics and water disclosure: Multi-country evidence |
| title_full | CEO characteristics and water disclosure: Multi-country evidence |
| title_fullStr | CEO characteristics and water disclosure: Multi-country evidence |
| title_full_unstemmed | CEO characteristics and water disclosure: Multi-country evidence |
| title_short | CEO characteristics and water disclosure: Multi-country evidence |
| title_sort | ceo characteristics and water disclosure multi country evidence |
| topic | CEO characteristics CEO ownership Impression management Upper echelons theory Water disclosure |
| url | http://www.sciencedirect.com/science/article/pii/S2666188824001710 |
| work_keys_str_mv | AT arifsantoso ceocharacteristicsandwaterdisclosuremulticountryevidence AT doddysetiawan ceocharacteristicsandwaterdisclosuremulticountryevidence |