Corporate social responsibility disclosure and corporate governance in Malaysia
by Ying Zhee Lim, Mohammad Talha, Junaini Mohamed, Abdullah Sallehhuddin
International Journal of Behavioural Accounting and Finance (IJBAF), Vol. 1, No. 1, 2008

Abstract: Using 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.

Online publication date: Fri, 31-Oct-2008

The full text of this article is only available to individual subscribers or to users at subscribing institutions.

 
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.

Pay per view:
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.

Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Behavioural Accounting and Finance (IJBAF):
Login with your Inderscience username and password:

Username:        Password:          Forgotten your password?

Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.

If you still need assistance, please email subs@inderscience.com