Corporate social responsibility disclosure and corporate governance in Malaysia
AbstractUsing 743 Malaysian public listed companies, this study attempts to investigate the impact of corporate governance mechanism on corporate social responsibility (CSR) disclosure level and to examine the difference of CSR disclosure level in government-linked companies and non-government linked companies. Employing multivariate analysis, the study reveals that the presence of larger non-executive directors and a higher involvement of institutional shareholders, which is dummied by government-linked companies cause significant increase in level of CSR disclosure. Besides, even though statistically insignificant, the duality role negatively affects disclosure level. In addition, existence of larger number of independent non-executive directors and employment of big four auditing firms contribute towards increased disclosure of CSR. This study is expected to add to the existing accounting literature by introducing instrument in measuring CSR disclosure and benefits regulators in improving corporate governance initiative in developing economic environment.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
Bibliographic InfoArticle provided by Inderscience Enterprises Ltd in its journal Int. J. of Behavioural Accounting and Finance.
Volume (Year): 1 (2008)
Issue (Month): 1 ()
Contact details of provider:
Web page: http://www.inderscience.com/browse/index.php?journalID==237
corporate social responsibility; CSR disclosure; corporate governance; ethical business; government linked companies; ethics; Malaysia; non-executive directors; institutional shareholders; developing countries.;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Graham Langley) or (Christopher F. Baum).
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.