Scholarlink

<p>This study displays the effect of corporate social responsibility (CSR) disclosure on financial stability (FS) of Saudi Takaful insures during the COVID-19 pandemic by assessing how does board gender diversity (BGD) mediate this effect. This study builds on unbalanced panel of 130 firm-year observations from 26 Saudi Takaful insurers over the period 2020–2024. The dynamic generalized method of moments (GMM) is used to check the interdependence relationship between insurers' CSR disclosure and FS with BGD as a moderator. Results indicate that CSR disclosure improves the FS of Saudi Takaful insurers during the COVID-19 pandemic. Furthermore, the moderation analysis indicates the limited influence of BGD on the CSR disclosure -FS nexus. These results remain robust through rigorous robustness checks.</p>

错误：搜索内容不能为空，请输入英文关键词
错误：关键词超出字数限制，请精简
高级检索

The moderating effect of board gender diversity on the link between CSR disclosure and Takaful insurance financial stability in times of crisis

  • 期刊论文

  • 出版模式：

    开放获取

  • 发表日期：

    2025年8月21日

查看全文
  • Sameh Hachicha,
  • Habib Jouber,
  • Slah Benyoussef

摘要

This study displays the effect of corporate social responsibility (CSR) disclosure on financial stability (FS) of Saudi Takaful insures during the COVID-19 pandemic by assessing how does board gender diversity (BGD) mediate this effect. This study builds on unbalanced panel of 130 firm-year observations from 26 Saudi Takaful insurers over the period 2020–2024. The dynamic generalized method of moments (GMM) is used to check the interdependence relationship between insurers' CSR disclosure and FS with BGD as a moderator. Results indicate that CSR disclosure improves the FS of Saudi Takaful insurers during the COVID-19 pandemic. Furthermore, the moderation analysis indicates the limited influence of BGD on the CSR disclosure -FS nexus. These results remain robust through rigorous robustness checks.