Board independence and Corporate Social Responsibility (CSR) reporting in Malaysia
2017
Ahmad, Nurulyasmin Binti Ju | Rashid, Afzalur | Gow, Jeff
CITATION: Ahmad, N. B. J., Rashid, A. & Gow, J. 2017. Board independence and Corporate Social Responsibility (CSR) reporting in Malaysia. Australasian Accounting, Business and Finance Journal, 11(2):61-85, doi:10.14453/aabfj.v11i2.5.
اظهر المزيد [+] اقل [-]The original publication is available at https://ro.uow.edu.au/aabfj/
اظهر المزيد [+] اقل [-]This study aims to examine the influence of board independence on corporate social responsibility (CSR) reporting by publicly listed companies in Malaysia. Content analysis was used to determine the extent of CSR reporting. A reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resources, Marketplace and Other. An Ordinary Least Square (OLS) regression was used to examine the relationship between board independence and firm CSR reporting. The results indicate that the association between board independence and company CSR reporting is industry specific. Overall, the empirical evidence partially supports agency theory.
اظهر المزيد [+] اقل [-]https://ro.uow.edu.au/aabfj/vol11/iss2/5/
اظهر المزيد [+] اقل [-]Publisher's version
اظهر المزيد [+] اقل [-]المعلومات البيبليوغرافية
تم تزويد هذا السجل من قبل Stellenbosch University