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Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia

Prior studies have shown that the relationship between the board of directors’ characteristics and corporate social reporting to be inconclusive. In fact, research, specifically on the relationship between the corporate philanthropy disclosure and corporate governance, remains scarce and need to be...

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Main Author: Mohd Farid Asraf, Md Hashim
Format: Thesis
Language:English
English
Published: 2018
Subjects:
HD2709-2930.7 Corporations
HG Finance
Online Access:https://etd.uum.edu.my/7752/1/s93977_01.pdf
https://etd.uum.edu.my/7752/2/s93977_02.pdf
https://etd.uum.edu.my/7752/
https://sierra.uum.edu.my/record=b1698821~S1
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spelling my.uum.etd.77522021-08-11T01:57:45Z https://etd.uum.edu.my/7752/ Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia Mohd Farid Asraf, Md Hashim HD2709-2930.7 Corporations HG Finance Prior studies have shown that the relationship between the board of directors’ characteristics and corporate social reporting to be inconclusive. In fact, research, specifically on the relationship between the corporate philanthropy disclosure and corporate governance, remains scarce and need to be further explored. As corporate philanthropy getting higher prominence by the Malaysian companies, this study examined the relationship between the characteristics of the board of directors and the level of disclosure of various corporate philanthropy practices. Using the Malaysian setting, a total of 296 companies listed on Bursa Malaysia in the year 2013 were selected for this study. A checklist of corporate philanthropy disclosure items was developed to assess the varieties of corporate philanthropy disclosed, while descriptive and multiple regression analyses were employed to address the research objectives. The results reveal that direct cash contribution, in-kind contributions given in the form of products and volunteerism are the most disclosed corporate philanthropy activities by the Bursa Malaysia companies. On average, there are only three to four varieties of corporate philanthropy disclosures by each of the analysed companies. Furthermore, the size of the board, and directors with social sciences educational background are significantly related to the level of corporate philanthropy variety disclosure. The multiple regression results also indicate that community-influential directors and directors with honorary titles increase the probability of a higher level of disclosure on varied corporate philanthropy. This study contributes to the academic literature, by providing empirical evidence on the role of the board in shaping the corporate philanthropy disclosure. In addition, the results of this study have implications for firms, regulators, non-profit organizations, communities and other interested parties. It is also beneficial in providing initial insights for further extensive corporate philanthropy research especially on the issue of its disclosure. 2018 Thesis NonPeerReviewed text en https://etd.uum.edu.my/7752/1/s93977_01.pdf text en https://etd.uum.edu.my/7752/2/s93977_02.pdf Mohd Farid Asraf, Md Hashim (2018) Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia. PhD. thesis, Universiti Utara Malaysia. https://sierra.uum.edu.my/record=b1698821~S1
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HD2709-2930.7 Corporations
HG Finance
spellingShingle HD2709-2930.7 Corporations
HG Finance
Mohd Farid Asraf, Md Hashim
Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
description Prior studies have shown that the relationship between the board of directors’ characteristics and corporate social reporting to be inconclusive. In fact, research, specifically on the relationship between the corporate philanthropy disclosure and corporate governance, remains scarce and need to be further explored. As corporate philanthropy getting higher prominence by the Malaysian companies, this study examined the relationship between the characteristics of the board of directors and the level of disclosure of various corporate philanthropy practices. Using the Malaysian setting, a total of 296 companies listed on Bursa Malaysia in the year 2013 were selected for this study. A checklist of corporate philanthropy disclosure items was developed to assess the varieties of corporate philanthropy disclosed, while descriptive and multiple regression analyses were employed to address the research objectives. The results reveal that direct cash contribution, in-kind contributions given in the form of products and volunteerism are the most disclosed corporate philanthropy activities by the Bursa Malaysia companies. On average, there are only three to four varieties of corporate philanthropy disclosures by each of the analysed companies. Furthermore, the size of the board, and directors with social sciences educational background are significantly related to the level of corporate philanthropy variety disclosure. The multiple regression results also indicate that community-influential directors and directors with honorary titles increase the probability of a higher level of disclosure on varied corporate philanthropy. This study contributes to the academic literature, by providing empirical evidence on the role of the board in shaping the corporate philanthropy disclosure. In addition, the results of this study have implications for firms, regulators, non-profit organizations, communities and other interested parties. It is also beneficial in providing initial insights for further extensive corporate philanthropy research especially on the issue of its disclosure.
format Thesis
author Mohd Farid Asraf, Md Hashim
author_facet Mohd Farid Asraf, Md Hashim
author_sort Mohd Farid Asraf, Md Hashim
title Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
title_short Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
title_full Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
title_fullStr Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
title_full_unstemmed Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
title_sort hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di malaysia
publishDate 2018
url https://etd.uum.edu.my/7752/1/s93977_01.pdf
https://etd.uum.edu.my/7752/2/s93977_02.pdf
https://etd.uum.edu.my/7752/
https://sierra.uum.edu.my/record=b1698821~S1
_version_ 1707768039524532224
score 13.211869

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