Investigating the Effect of Ownership Structure on Corporate Social Responsibility Disclosure: Meta-Analysis Study

Articles in Press

Document Type : Original Article

Authors

Faculty of Economics and Administrative Science, University of Qom, Qom, Iran.

10.22034/iaas.2024.405408.1495

Abstract

The purpose of this research is to systematically review the impact of ownership structure on social responsibility disclosure using the meta-analysis method. In this regard, internal journals provided in the Ministry of Science, Research and Technology list and foreign journals provided in the list of JCR and Scopus databases were used. Finally, according to the meta-analysis protocol, 55 studies including 12 internal studies from 1385 to 1400 and 43 foreign studies from 2002 to 2021 were collected. To achieve the goal of the research Lipsey and Wilson technique and Cochran's Q test and I square were used to check the heterogeneity of the studies. If the measurement error of the heterogeneity test is less than 0.05, the random effects model is used, therefore, this model has been used for most of the research variables. According to the effect size index, the results show the positive effect of government ownership, foreign ownership, and long-term institutional ownership on social responsibility disclosure, and the negative effect of ownership concentration, ownership of executive managers, and short-term institutional ownership on social responsibility disclosure. This research helps the legislators and all stakeholders to improve and strengthen social responsibility by identifying effective mechanisms of foreign corporate governance.

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Main Subjects

Accounting and Auditing Studies

Articles in Press, Accepted Manuscript
Available Online from 04 March 2024

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