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Statistical Analysis of Ownership Structure and CSR Disclosure: The Role of Earnings Quality Evidence |
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PP: 353-367 |
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doi:10.18576/jsap/140303
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Author(s) |
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Ahmed Abousamak,
Samhi Abdelaty Difalla,
Mukhtar Suleiman,
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Abstract |
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| The current study aims to assess the effect of Earnings Quality in the relationship between Ownership Structure and CSR Disclosure of publicly listed banks on the Saudi Exchange. As Saudi Arabia process significant mile stones to enhance the financial transparency and integrity specifically CSR disclosure, thus, the Saudi market is a distinct context to conduct academic research on CSR, ownership structure, and earning quality. The data encompassing CSR, Ownership Structure, and other financial metrics was collected over a five year from 2020 to 2024. The sample consisted of 50 observations from 10 banks, with several components exhibiting missing values due to insufficient data availability in the Saudi market, which was difficult to acquire. Theoretical results support the hypotheses association between institutional ownership and sustainability reporting because institutional investors require informative disclosure to keep an eye on businesses and make investment decisions. The results conclude positive significant relationship between the ownership structure proxies and (CSR), where increasing ownership structure indicate direct relations with corporate social responsibility disclosure (CSR).The results show that earning quality significant and positive effect on the corporate social responsibility. We recommend doing more academic research on CSR, in line with the Kingdom’s vision.
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