Abstract:
Recently, the demand for corporate social responsibility disclosure (CSRD) has been
increased in both developed and developing countries. Developing markets are
characterized as lack of transparency and low level of information disclosure. It is
argued that corporate governance mechanisms and management control effectiveness
play significant roles in enhancing the reliability of financial and non-financial
reporting process. Thus, this study is an attempt to contribute to the literature by
providing an evidence of the effects of the internal corporate governance
mechanisms on the level of CSRD in the Jordanian banking sector.
The models of this study are theoretically built based on both agency and resource
dependency theory. Hence, in order to examine the proposed models, longitudinal
data was collected from 16 banks in the period of 2004-2013.
