IDEAS home Printed from https://ideas.repec.org/a/eme/majpps/02686901011054881.html
   My bibliography  Save this article

Corporate social responsibility disclosure and its relation on institutional ownership

Author

Listed:
  • Mustaruddin Saleh
  • Norhayah Zulkifli
  • Rusnah Muhamad

Abstract

Purpose - The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional ownership (IO) of Malaysian public listed companies (PLCs). Design/methodology/approach - Testing of hypotheses have been conducted by applying multivariate regression techniques utilizing longitudinal data analysis of companies' annual reports. Two well‐established models, the fixed effects model and random effects model are conducted in this paper. Findings - Results which confirmed earlier estimations indicated that there are positive and significant relationships between CSR disclosure (CSRD) and IO. This result suggests that Malaysian PLCs are able to attract and maintain their institutional investors while they engage in social activities. Practical implications - Companies should be encouraged to be involved in CSR activities as one of their strategies in attracting investment as well as to improve their reputation and image. Originality/value - Most studies on CSRD in Malaysia pertain to the analysis of such reporting and motivations of managers towards CSRD. This paper conducts a comprehensive empirical research on the relationship between CSRD and IO in Malaysian PLCs.

Suggested Citation

  • Mustaruddin Saleh & Norhayah Zulkifli & Rusnah Muhamad, 2010. "Corporate social responsibility disclosure and its relation on institutional ownership," Managerial Auditing Journal, Emerald Group Publishing Limited, vol. 25(6), pages 591-613, June.
    • Handle: RePEc:eme:majpps:02686901011054881
    DOI: 10.1108/02686901011054881
    as

    Download full text from publisher

    File URL: https://www.emerald.com/insight/content/doi/10.1108/02686901011054881/full/html?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://www.emerald.com/insight/content/doi/10.1108/02686901011054881/full/pdf?utm_source=repec&utm_medium=feed&utm_campaign=repec
    Download Restriction: Access to full text is restricted to subscribers
    File URL: https://libkey.io/10.1108/02686901011054881?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eme:majpps:02686901011054881. See general information about how to correct material in RePEc.

    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.

    We have no bibliographic references for this item. You can help adding them by using 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 RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Emerald Support (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.