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Analysis of institutional authors

Ponce, Herenia GutierrezAuthorGonzalez, Julian ChamizoAuthor

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May 19, 2024
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The moderating effect of corporate governance on readability of the chairman's statement: an analysis of Jordanian listed companies

Publicated to:Environment Development And Sustainability. Online (20 April ): - 2024-04-20 Online(20 April ), DOI: 10.1007/s10668-024-04876-z

Authors: Gutiérrez Ponce, H; Chamizo González, J; Al-Mohareb, M

Affiliations

Univ Autonoma Madrid, Fac Econ & Business, Madrid, Spain - Author

Abstract

Due to the novelty of corporate governance rules in emerging economies, which could impact management policies and readability of the statement by the chairman of the Board of Directors, academics and companies have analyzed the moderating role of corporate governance in many regional development issues. This study investigates the moderating role of corporate governance in readability of the chairman's statement and firm performance. It also investigates whether the board's characteristics directly affect chairman's statement readability, as the board's characteristics were determined to be independence, ownership concentration, and board's accounting expertise, based on Jordan's Corporate Governance Code (2017). This study uses multiple linear regression analysis to analyze moderation and cause-and-effect relationships between study variables for Jordanian service and manufacturing companies listed on the Amman Stock Exchange, examining 69 companies from 2017 to 2021. The results indicate that corporate governance significantly moderates readability of the chairman's statement and the firm's performance. They also indicate a statistical relationship between readability of the chairman's statement and characteristics of the board, such as directors' accounting expertise, independence, and concentration of the board's ownership. This study has significant implications for stakeholders, including governance policy-makers.

Keywords

Board's characteristicsBoard-of-directorsBoard’s characteristicsDisclosureEarnings management evidenceEmerging marketsEmpirical-evidenceFinancial expertiseFirm performanceImpactImpression managementLegislative amendments to governanceModeration analysisOpportunistic behaviorOwnership structureQuality

Quality index

Bibliometric impact. Analysis of the contribution and dissemination channel

The work has been published in the journal Environment Development And Sustainability due to its progression and the good impact it has achieved in recent years, according to the agency Scopus (SJR), it has become a reference in its field. In the year of publication of the work, 2024 there are still no calculated indicators, but in 2023, it was in position , thus managing to position itself as a Q1 (Primer Cuartil), in the category Geography, Planning and Development.

Independientemente del impacto esperado determinado por el canal de difusión, es importante destacar el impacto real observado de la propia aportación.

Según las diferentes agencias de indexación, el número de citas acumuladas por esta publicación hasta la fecha 2025-07-04:

  • Scopus: 1

Impact and social visibility

From the perspective of influence or social adoption, and based on metrics associated with mentions and interactions provided by agencies specializing in calculating the so-called "Alternative or Social Metrics," we can highlight as of 2025-07-04:

  • The use of this contribution in bookmarks, code forks, additions to favorite lists for recurrent reading, as well as general views, indicates that someone is using the publication as a basis for their current work. This may be a notable indicator of future more formal and academic citations. This claim is supported by the result of the "Capture" indicator, which yields a total of: 17 (PlumX).

It is essential to present evidence supporting full alignment with institutional principles and guidelines on Open Science and the Conservation and Dissemination of Intellectual Heritage. A clear example of this is:

  • The work has been submitted to a journal whose editorial policy allows open Open Access publication.
  • Assignment of a Handle/URN as an identifier within the deposit in the Institutional Repository: https://repositorio.uam.es/handle/10486/712278

Leadership analysis of institutional authors

There is a significant leadership presence as some of the institution’s authors appear as the first or last signer, detailed as follows: First Author (GUTIERREZ PONCE, HERENIA) and Last Author (Al-Mohareb, Manar).

the author responsible for correspondence tasks has been Al-Mohareb, Manar.