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.
Afficher plus [+] Moins [-]The original publication is available at https://ro.uow.edu.au/aabfj/
Afficher plus [+] Moins [-]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.
Afficher plus [+] Moins [-]https://ro.uow.edu.au/aabfj/vol11/iss2/5/
Afficher plus [+] Moins [-]Publisher's version
Afficher plus [+] Moins [-]Informations bibliographiques
Cette notice bibliographique a été fournie par Stellenbosch University
Découvrez la collection de ce fournisseur de données dans AGRIS