Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.]

The research examines the level of corporate social disclosure among Bursa Malaysia listed companies during the period of recession of financial crisis and also during the pre and post financial crisis periods. The level of disclosure is measured using content analysis. The sample of 135 companies a...

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Main Authors: Haron, Hasnah, Yahya, Sofri, Manasseh, Sharon, Ismail, Ishak
Format: Article
Language:en
Published: Faculty of Accountancy & Accounting Research Institute (ARI) 2006
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/13794/1/AJ_HASNAH%20HARON%20MAR%2006.pdf
https://ir.uitm.edu.my/id/eprint/13794/
https://mar.uitm.edu.my/
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author Haron, Hasnah
Yahya, Sofri
Manasseh, Sharon
Ismail, Ishak
author_facet Haron, Hasnah
Yahya, Sofri
Manasseh, Sharon
Ismail, Ishak
author_sort Haron, Hasnah
building Tun Abdul Razak Library
collection Institutional Repository
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
continent Asia
country Malaysia
description The research examines the level of corporate social disclosure among Bursa Malaysia listed companies during the period of recession of financial crisis and also during the pre and post financial crisis periods. The level of disclosure is measured using content analysis. The sample of 135 companies analysed included companies that existed from 1996 and remained going concerns until the year 2000. The disclosures on corporate social responsibility were found primarily in chairman's' reports. Our results show that the highest level of disclosure was in 1998, that is the period just after the economic crisis period. The human resource theme was the most disclosed item. Disclosures were mainly qualitative and favourable in nature.
format Article
id my.uitm.ir-13794
institution Universiti Teknologi Mara
language en
publishDate 2006
publisher Faculty of Accountancy & Accounting Research Institute (ARI)
record_format eprints
spelling my.uitm.ir-137942016-07-21T09:22:22Z https://ir.uitm.edu.my/id/eprint/13794/ Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.] mar Haron, Hasnah Yahya, Sofri Manasseh, Sharon Ismail, Ishak Cooperative societies Malaysia Malaysia The research examines the level of corporate social disclosure among Bursa Malaysia listed companies during the period of recession of financial crisis and also during the pre and post financial crisis periods. The level of disclosure is measured using content analysis. The sample of 135 companies analysed included companies that existed from 1996 and remained going concerns until the year 2000. The disclosures on corporate social responsibility were found primarily in chairman's' reports. Our results show that the highest level of disclosure was in 1998, that is the period just after the economic crisis period. The human resource theme was the most disclosed item. Disclosures were mainly qualitative and favourable in nature. Faculty of Accountancy & Accounting Research Institute (ARI) 2006 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13794/1/AJ_HASNAH%20HARON%20MAR%2006.pdf Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.]. (2006) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review/>, 5 (1). pp. 159-184. ISSN 1675-4077 https://mar.uitm.edu.my/
spellingShingle Cooperative societies
Malaysia
Malaysia
Haron, Hasnah
Yahya, Sofri
Manasseh, Sharon
Ismail, Ishak
Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.]
title Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.]
title_full Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.]
title_fullStr Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.]
title_full_unstemmed Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.]
title_short Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.]
title_sort level of corporate social disclosure in malaysia / hasnah haron … [et al.]
topic Cooperative societies
Malaysia
Malaysia
url https://ir.uitm.edu.my/id/eprint/13794/1/AJ_HASNAH%20HARON%20MAR%2006.pdf
https://ir.uitm.edu.my/id/eprint/13794/
https://mar.uitm.edu.my/
url_provider http://ir.uitm.edu.my/