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Does political connection moderate women directors’ effect on CSR disclosure? Evidence from Malaysia

The objectives of this paper are: to examine the moderating effect of government ownership on the relationship between women directors and corporate social responsibility (CSR) disclosure; and to study the moderating effect of politicians on boards on the relationship between women directors and cor...

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Main Authors: Intan Maiza Abd Rahman,, Nurul Nazlia Jamil,, Ku Nor Izah Ku Ismail,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2019
Online Access:http://journalarticle.ukm.my/15296/1/32491-100809-2-PB.pdf
http://journalarticle.ukm.my/15296/
http://ejournal.ukm.my/ajac/issue/view/1184
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spelling my-ukm.journal.152962020-09-30T06:55:28Z http://journalarticle.ukm.my/15296/ Does political connection moderate women directors’ effect on CSR disclosure? Evidence from Malaysia Intan Maiza Abd Rahman, Nurul Nazlia Jamil, Ku Nor Izah Ku Ismail, The objectives of this paper are: to examine the moderating effect of government ownership on the relationship between women directors and corporate social responsibility (CSR) disclosure; and to study the moderating effect of politicians on boards on the relationship between women directors and corporate social responsibility (CSR) disclosure. This paper gathered information from companies’ annual reports for the year 2013. From a sample of 300 non-financial companies listed on Bursa Malaysia, this paper found that government ownership positively moderates women directors’ effect on CSR disclosure, while politicians on boards negatively moderate the effect. Results of this study add to the literature on factors influencing women directors in their process of making decisions from the view of a developing country. As different variables of political connections affect CSR disclosure differently, companies may decide the most suitable situations to adapt to ensure the companies can perform at its best. The findings may further alert policy makers to establish special provision of the appointment on board of directors with political interest. Penerbit Universiti Kebangsaan Malaysia 2019 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/15296/1/32491-100809-2-PB.pdf Intan Maiza Abd Rahman, and Nurul Nazlia Jamil, and Ku Nor Izah Ku Ismail, (2019) Does political connection moderate women directors’ effect on CSR disclosure? Evidence from Malaysia. Asian Journal of Accounting and Governance, 11 . pp. 61-70. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/1184
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description The objectives of this paper are: to examine the moderating effect of government ownership on the relationship between women directors and corporate social responsibility (CSR) disclosure; and to study the moderating effect of politicians on boards on the relationship between women directors and corporate social responsibility (CSR) disclosure. This paper gathered information from companies’ annual reports for the year 2013. From a sample of 300 non-financial companies listed on Bursa Malaysia, this paper found that government ownership positively moderates women directors’ effect on CSR disclosure, while politicians on boards negatively moderate the effect. Results of this study add to the literature on factors influencing women directors in their process of making decisions from the view of a developing country. As different variables of political connections affect CSR disclosure differently, companies may decide the most suitable situations to adapt to ensure the companies can perform at its best. The findings may further alert policy makers to establish special provision of the appointment on board of directors with political interest.
format Article
author Intan Maiza Abd Rahman,
Nurul Nazlia Jamil,
Ku Nor Izah Ku Ismail,
spellingShingle Intan Maiza Abd Rahman,
Nurul Nazlia Jamil,
Ku Nor Izah Ku Ismail,
Does political connection moderate women directors’ effect on CSR disclosure? Evidence from Malaysia
author_facet Intan Maiza Abd Rahman,
Nurul Nazlia Jamil,
Ku Nor Izah Ku Ismail,
author_sort Intan Maiza Abd Rahman,
title Does political connection moderate women directors’ effect on CSR disclosure? Evidence from Malaysia
title_short Does political connection moderate women directors’ effect on CSR disclosure? Evidence from Malaysia
title_full Does political connection moderate women directors’ effect on CSR disclosure? Evidence from Malaysia
title_fullStr Does political connection moderate women directors’ effect on CSR disclosure? Evidence from Malaysia
title_full_unstemmed Does political connection moderate women directors’ effect on CSR disclosure? Evidence from Malaysia
title_sort does political connection moderate women directors’ effect on csr disclosure? evidence from malaysia
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2019
url http://journalarticle.ukm.my/15296/1/32491-100809-2-PB.pdf
http://journalarticle.ukm.my/15296/
http://ejournal.ukm.my/ajac/issue/view/1184
_version_ 1680321971548585984
score 13.211869

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