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Corporate philanthropy disclosure: Does board’s education matters?

The study on corporate philanthropy (CP) disclosure is limited and need to be given further attention.Thus, the objective of this paper is to examine the importance of board of directors’ (BOD) education, in addition to firm-specific factors, as possible determinants of CP disclosure of Malaysian pu...

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Main Authors: Md Hashim, Mohd Farid Asraf, Md Yusof, Mohd ‘Atef
Format: Article
Language:English
Published: 2016
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/17398/1/JSMAP%20325-341.pdf
http://repo.uum.edu.my/17398/
http://edupediapublications.org/journals/index.php/JSMaP/article/view/4085
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spelling my.uum.repo.173982016-04-12T04:02:53Z http://repo.uum.edu.my/17398/ Corporate philanthropy disclosure: Does board’s education matters? Md Hashim, Mohd Farid Asraf Md Yusof, Mohd ‘Atef HF5601 Accounting The study on corporate philanthropy (CP) disclosure is limited and need to be given further attention.Thus, the objective of this paper is to examine the importance of board of directors’ (BOD) education, in addition to firm-specific factors, as possible determinants of CP disclosure of Malaysian public listed companies.Three BODs’ education characteristics were considered namely the level of education, field of education and place of education.Data for the study was collected using secondary data.A CP checklist was used to measure the level of CP disclosure in the annual reports of 296 companies listed on Bursa Malaysia for the year 2013.By employing multiple regressions, the results indicated that the board’s level of education is statistically significant in explaining the disclosure of CP. The results also displayed no significant relationship between field of study, place of education and CP disclosure. It is expected that this study will have important policy implication that enhances the transparency and accountability pertaining the corporate givings. 2016-02 Article PeerReviewed application/pdf en cc4_by_nc http://repo.uum.edu.my/17398/1/JSMAP%20325-341.pdf Md Hashim, Mohd Farid Asraf and Md Yusof, Mohd ‘Atef (2016) Corporate philanthropy disclosure: Does board’s education matters? Journal for Studies in Management and Planning (JSMaP), 2 (2). pp. 325-341. ISSN 2395-0463 http://edupediapublications.org/journals/index.php/JSMaP/article/view/4085
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Md Hashim, Mohd Farid Asraf
Md Yusof, Mohd ‘Atef
Corporate philanthropy disclosure: Does board’s education matters?
description The study on corporate philanthropy (CP) disclosure is limited and need to be given further attention.Thus, the objective of this paper is to examine the importance of board of directors’ (BOD) education, in addition to firm-specific factors, as possible determinants of CP disclosure of Malaysian public listed companies.Three BODs’ education characteristics were considered namely the level of education, field of education and place of education.Data for the study was collected using secondary data.A CP checklist was used to measure the level of CP disclosure in the annual reports of 296 companies listed on Bursa Malaysia for the year 2013.By employing multiple regressions, the results indicated that the board’s level of education is statistically significant in explaining the disclosure of CP. The results also displayed no significant relationship between field of study, place of education and CP disclosure. It is expected that this study will have important policy implication that enhances the transparency and accountability pertaining the corporate givings.
format Article
author Md Hashim, Mohd Farid Asraf
Md Yusof, Mohd ‘Atef
author_facet Md Hashim, Mohd Farid Asraf
Md Yusof, Mohd ‘Atef
author_sort Md Hashim, Mohd Farid Asraf
title Corporate philanthropy disclosure: Does board’s education matters?
title_short Corporate philanthropy disclosure: Does board’s education matters?
title_full Corporate philanthropy disclosure: Does board’s education matters?
title_fullStr Corporate philanthropy disclosure: Does board’s education matters?
title_full_unstemmed Corporate philanthropy disclosure: Does board’s education matters?
title_sort corporate philanthropy disclosure: does board’s education matters?
publishDate 2016
url http://repo.uum.edu.my/17398/1/JSMAP%20325-341.pdf
http://repo.uum.edu.my/17398/
http://edupediapublications.org/journals/index.php/JSMaP/article/view/4085
_version_ 1644282208344604672
score 13.211869

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