Board and audit committee characteristics and their influence on corporate social responsibilities disclosures in Malaysian companies

Abdul Wahid Mohd Kassim and Raman Noordin and Junainah Jaidi and Sulaiman Tahajuddin (2020) Board and audit committee characteristics and their influence on corporate social responsibilities disclosures in Malaysian companies. International Journal of Research in Management & Business Studies, 7. pp. 28-32. ISSN 2348-893X (P-ISSN) , 2348-6503 (E-ISSN)

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URL: http://www.ijrmbs.com/vol-7-issue-4/

Abstract

This paper investigates the link between Board and Audit Committee characteristics and the quantity of CSR in annual reports. This study used content analysis and a dataset from Bursa Malaysia public listed companies. Results based on the full regression model with four variables indicated that only one variable, Malay Dominated Board is associated with the extent of CSRD. The two other predictive variables, Audit Committee dominated by Malay directors and the ethnicity of the Audit Committee’s Chairperson were found to be significant but not in the predicted direction. While, the variable the Board is chaired by Malay, however, was found to be insignificant when regression analyses are performed.

Item Type:	Article
Keyword:	Corporate Social Responsibilities Disclosures , Audit committee , Board of Directors , Annual reports , Bursa Malaysia
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28-9999 Industries. Land use. Labor > HD28-70 Management. Industrial management > HD59-59.6 Public relations. Industrial publicity H Social Sciences > HF Commerce > HF1-6182 Commerce
Department:	FACULTY > Faculty of Business, Economics and Accounting
Depositing User:	SITI AZIZAH BINTI IDRIS -
Date Deposited:	17 Oct 2021 06:49
Last Modified:	17 Oct 2021 06:49
URI:	https://eprints.ums.edu.my/id/eprint/29232

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