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The moderating effect of culture on the relationship between women directors and CSR disclosure in Malaysia

This study examines the moderating effect of culture on the relationship between women directors and CSR disclosure. The reason for examining this issue is twofold. First, the effort and focus to improve the representation of women on corporate boards in Malaysia is continually being discussed since...

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Main Authors: Intan Maiza Abd Rahman,, Ku Nor Izah Ku Ismail,
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2018
Online Access:http://journalarticle.ukm.my/19714/1/25303-90575-2-PB.pdf
http://journalarticle.ukm.my/19714/
https://ejournal.ukm.my/ajac/issue/view/1084/showToc
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spelling my-ukm.journal.197142022-09-15T01:25:31Z http://journalarticle.ukm.my/19714/ The moderating effect of culture on the relationship between women directors and CSR disclosure in Malaysia Intan Maiza Abd Rahman, Ku Nor Izah Ku Ismail, This study examines the moderating effect of culture on the relationship between women directors and CSR disclosure. The reason for examining this issue is twofold. First, the effort and focus to improve the representation of women on corporate boards in Malaysia is continually being discussed since 2011. Thus, having women on corporate boards may affect company’s CSR disclosure differently if compared to when boards are dominated by men. Second, having multi-ethnic boards may also influence the decision-making process in that different ethnic groups would react differently in the decision making process related to CSR disclosures, for example it is assumed that boards dominated by Malays would react differently if compared to boards dominated by other ethnic groups. Data for this study is collected from company’s annual report for the year 2013. Three hundred (300) companies were used as the sample of this study. Two theories were applied in this study: transformational leadership theory and cultural theory. Using a hierarchical regression analysis, this study finds that culture influences CSR disclosure, and moderates the effects of women directors on companies’ CSR disclosure. The moderating effect could be interpreted that women directors positively influence companies’ CSR disclosure and are able to exercise their transformational leadership style when boards are dominated by Malay directors. The findings of this study support the efforts taken by the government at increasing the Malay (or Bumiputra) and women participation at decision-making level. Penerbit Universiti Kebangsaan Malaysia 2018 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/19714/1/25303-90575-2-PB.pdf Intan Maiza Abd Rahman, and Ku Nor Izah Ku Ismail, (2018) The moderating effect of culture on the relationship between women directors and CSR disclosure in Malaysia. Asian Journal of Accounting and Governance, 9 . pp. 133-141. ISSN 2180-3838 https://ejournal.ukm.my/ajac/issue/view/1084/showToc
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 This study examines the moderating effect of culture on the relationship between women directors and CSR disclosure. The reason for examining this issue is twofold. First, the effort and focus to improve the representation of women on corporate boards in Malaysia is continually being discussed since 2011. Thus, having women on corporate boards may affect company’s CSR disclosure differently if compared to when boards are dominated by men. Second, having multi-ethnic boards may also influence the decision-making process in that different ethnic groups would react differently in the decision making process related to CSR disclosures, for example it is assumed that boards dominated by Malays would react differently if compared to boards dominated by other ethnic groups. Data for this study is collected from company’s annual report for the year 2013. Three hundred (300) companies were used as the sample of this study. Two theories were applied in this study: transformational leadership theory and cultural theory. Using a hierarchical regression analysis, this study finds that culture influences CSR disclosure, and moderates the effects of women directors on companies’ CSR disclosure. The moderating effect could be interpreted that women directors positively influence companies’ CSR disclosure and are able to exercise their transformational leadership style when boards are dominated by Malay directors. The findings of this study support the efforts taken by the government at increasing the Malay (or Bumiputra) and women participation at decision-making level.
format Article
author Intan Maiza Abd Rahman,
Ku Nor Izah Ku Ismail,
spellingShingle Intan Maiza Abd Rahman,
Ku Nor Izah Ku Ismail,
The moderating effect of culture on the relationship between women directors and CSR disclosure in Malaysia
author_facet Intan Maiza Abd Rahman,
Ku Nor Izah Ku Ismail,
author_sort Intan Maiza Abd Rahman,
title The moderating effect of culture on the relationship between women directors and CSR disclosure in Malaysia
title_short The moderating effect of culture on the relationship between women directors and CSR disclosure in Malaysia
title_full The moderating effect of culture on the relationship between women directors and CSR disclosure in Malaysia
title_fullStr The moderating effect of culture on the relationship between women directors and CSR disclosure in Malaysia
title_full_unstemmed The moderating effect of culture on the relationship between women directors and CSR disclosure in Malaysia
title_sort moderating effect of culture on the relationship between women directors and csr disclosure in malaysia
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2018
url http://journalarticle.ukm.my/19714/1/25303-90575-2-PB.pdf
http://journalarticle.ukm.my/19714/
https://ejournal.ukm.my/ajac/issue/view/1084/showToc
_version_ 1744354639833202688
score 13.211869

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