Ownership structure and corporate social responsibilities disclosures in Malaysian companies
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, Governme...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English English |
| Published: |
Penerbit UMS
2021
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| Subjects: | |
| Online Access: | https://eprints.ums.edu.my/id/eprint/31867/1/Ownership%20structure%20and%20corporate%20social%20responsibilities%20disclosures%20in%20Malaysian%20companies%20_ABSTRACT.pdf https://eprints.ums.edu.my/id/eprint/31867/4/Ownership%20structure%20and%20corporate%20social%20responsibilities%20disclosures%20in%20Malaysian%20companies.pdf https://eprints.ums.edu.my/id/eprint/31867/ https://www.ums.edu.my/fpep/ACARS_Vol_3_2021.pdf |
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| Summary: | 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. |
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