Ownership structure and corporate social responsibilities disclosures in Malaysian companies

Abdul Wahid Mohd Kassim and Raman Noordin and Junaidah Jaidi and Sulaiman Tahajuddin (2021) Ownership structure and corporate social responsibilities disclosures in Malaysian companies. Accounting Centre Accounting Research Series, 3. pp. 20-28. ISSN 2682-8707

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URL: https://www.ums.edu.my/fpep/ACARS_Vol_3_2021.pdf

Abstract

This paper investigates the link between Ownership Structure and the quantity of CSR in annual reports. This study used content analysis and a dataset from Malaysian companies listed in Bursa Malaysia. The results based on the full regression model with three variables Managerial ownership, Government ownership, and Foreign ownership. The findings of this study indicated that two variables, Government ownership and Foreign ownership is associated with the extent of CSRD. The other predictive variable, Managerial ownership was found to be significant but not in the predicted direction. Thus, the hypothesis was not supported.

Item Type:	Article
Keyword:	Corporate social responsibilities disclosures , Ownership structure , Annual reports , Bursa Malaysia
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28-9999 Industries. Land use. Labor
Department:	FACULTY > Faculty of Business, Economics and Accounting
Depositing User:	SAFRUDIN BIN DARUN -
Date Deposited:	20 May 2022 14:13
Last Modified:	20 May 2022 14:13
URI:	https://eprints.ums.edu.my/id/eprint/31867

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