Staff View: The relationship between corporate social responsibility disclosure and executive compensation in listed firms in Malaysia / Nooraisah Katmon … [et al.]

The relationship between corporate social responsibility disclosure and executive compensation in listed firms in Malaysia / Nooraisah Katmon … [et al.]

We examined the relationship between Corporate Social Responsibility (CSR) Disclosure and Executive Compensation in listed companies in Malaysia. This topic is particularly important since both CSR and Executive Compensation disclosure decisions are subject to managerial discretion, thus the motive...

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Main Authors:	Katmon, Nooraisah, Hanifa, Mohamed Hisham, Rambeli, Norimah, Mohamad, Zam Zuriyati, Ahamad Rapani, Nor Hanani, Al Farooque, Omar, Ismail, Rosmini
Format:	Article
Language:	English
Published:	Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2023
Subjects:	Indexes (General) Business ethics
Online Access:	https://ir.uitm.edu.my/id/eprint/88826/1/88826.pdf https://ir.uitm.edu.my/id/eprint/88826/
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id	my.uitm.ir.88826
record_format	eprints
spelling	my.uitm.ir.888262023-12-27T00:42:55Z https://ir.uitm.edu.my/id/eprint/88826/ The relationship between corporate social responsibility disclosure and executive compensation in listed firms in Malaysia / Nooraisah Katmon … [et al.] mar Katmon, Nooraisah Hanifa, Mohamed Hisham Rambeli, Norimah Mohamad, Zam Zuriyati Ahamad Rapani, Nor Hanani Al Farooque, Omar Ismail, Rosmini Indexes (General) Business ethics We examined the relationship between Corporate Social Responsibility (CSR) Disclosure and Executive Compensation in listed companies in Malaysia. This topic is particularly important since both CSR and Executive Compensation disclosure decisions are subject to managerial discretion, thus the motive of the such disclosure by the firms might potentially be influenced by personal agenda. CSR was measured using the CSR Disclosure Index, while Executive Compensation was measured following the MCCG (2021). We used a panel data of 200 non-financial listed firms during the year 2009-2015. We found that CSR was insignificant in influencing the level of executive compensation in Malaysia. This finding suggests that any changes in CSR will not have an effect on compensation. The unconstructive environment in the emerging economy leads to the manipulation of CSR disclosure, hence weakening its function and effectiveness. We found that firm’s profitability positively influenced the level of executive compensation, hence suggesting that a firm’s governance system in Malaysia has been strengthened and improved. This study provides useful insights to policy makers in Malaysia in increasing the reliability of CSR and executive compensation, that will benefit the firms as well as the decision makers. Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam 2023-12 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/88826/1/88826.pdf The relationship between corporate social responsibility disclosure and executive compensation in listed firms in Malaysia / Nooraisah Katmon … [et al.]. (2023) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29/>, 22 (3): 9. pp. 224-243. ISSN 2550-1895
institution	Universiti Teknologi Mara
building	Tun Abdul Razak Library
collection	Institutional Repository
continent	Asia
country	Malaysia
content_provider	Universiti Teknologi Mara
content_source	UiTM Institutional Repository
url_provider	http://ir.uitm.edu.my/
language	English
topic	Indexes (General) Business ethics
spellingShingle	Indexes (General) Business ethics Katmon, Nooraisah Hanifa, Mohamed Hisham Rambeli, Norimah Mohamad, Zam Zuriyati Ahamad Rapani, Nor Hanani Al Farooque, Omar Ismail, Rosmini The relationship between corporate social responsibility disclosure and executive compensation in listed firms in Malaysia / Nooraisah Katmon … [et al.]
description	We examined the relationship between Corporate Social Responsibility (CSR) Disclosure and Executive Compensation in listed companies in Malaysia. This topic is particularly important since both CSR and Executive Compensation disclosure decisions are subject to managerial discretion, thus the motive of the such disclosure by the firms might potentially be influenced by personal agenda. CSR was measured using the CSR Disclosure Index, while Executive Compensation was measured following the MCCG (2021). We used a panel data of 200 non-financial listed firms during the year 2009-2015. We found that CSR was insignificant in influencing the level of executive compensation in Malaysia. This finding suggests that any changes in CSR will not have an effect on compensation. The unconstructive environment in the emerging economy leads to the manipulation of CSR disclosure, hence weakening its function and effectiveness. We found that firm’s profitability positively influenced the level of executive compensation, hence suggesting that a firm’s governance system in Malaysia has been strengthened and improved. This study provides useful insights to policy makers in Malaysia in increasing the reliability of CSR and executive compensation, that will benefit the firms as well as the decision makers.
format	Article
author	Katmon, Nooraisah Hanifa, Mohamed Hisham Rambeli, Norimah Mohamad, Zam Zuriyati Ahamad Rapani, Nor Hanani Al Farooque, Omar Ismail, Rosmini
author_facet	Katmon, Nooraisah Hanifa, Mohamed Hisham Rambeli, Norimah Mohamad, Zam Zuriyati Ahamad Rapani, Nor Hanani Al Farooque, Omar Ismail, Rosmini
author_sort	Katmon, Nooraisah
title	The relationship between corporate social responsibility disclosure and executive compensation in listed firms in Malaysia / Nooraisah Katmon … [et al.]
title_short	The relationship between corporate social responsibility disclosure and executive compensation in listed firms in Malaysia / Nooraisah Katmon … [et al.]
title_full	The relationship between corporate social responsibility disclosure and executive compensation in listed firms in Malaysia / Nooraisah Katmon … [et al.]
title_fullStr	The relationship between corporate social responsibility disclosure and executive compensation in listed firms in Malaysia / Nooraisah Katmon … [et al.]
title_full_unstemmed	The relationship between corporate social responsibility disclosure and executive compensation in listed firms in Malaysia / Nooraisah Katmon … [et al.]
title_sort	relationship between corporate social responsibility disclosure and executive compensation in listed firms in malaysia / nooraisah katmon … [et al.]
publisher	Accounting Research Institute (ARI), Universiti Teknologi MARA, Shah Alam
publishDate	2023
url	https://ir.uitm.edu.my/id/eprint/88826/1/88826.pdf https://ir.uitm.edu.my/id/eprint/88826/
_version_	1787139643949449216
score	13.211869

The relationship between corporate social responsibility disclosure and executive compensation in listed firms in Malaysia / Nooraisah Katmon … [et al.]

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