Board and audit committee characteristics and their influence on corporate social responsibilities disclosures in Malaysian companies
This paper investigates the link between Board and Audit Committee characteristics and the quantity of CSR in annual reports. This study used content analysis and a dataset from Bursa Malaysia public listed companies. Results based on the full regression model with four variables indicated that only...
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IJRMBS 2014
2020
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| Online Access: | https://eprints.ums.edu.my/id/eprint/29232/1/Board%20and%20audit%20committee%20characteristics%20and%20their%20influence%20on%20corporate%20social%20responsibilities%20disclosures%20in%20Malaysian%20companies.pdf https://eprints.ums.edu.my/id/eprint/29232/2/Board%20and%20audit%20committee%20characteristics%20and%20their%20influence%20on%20corporate%20social%20responsibilities%20disclosures%20in%20Malaysian%20companies1.pdf https://eprints.ums.edu.my/id/eprint/29232/ http://www.ijrmbs.com/vol-7-issue-4/ |
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| author | Abdul Wahid Mohd Kassim Raman Noordin Junainah Jaidi Sulaiman Tahajuddin |
| author_facet | Abdul Wahid Mohd Kassim Raman Noordin Junainah Jaidi Sulaiman Tahajuddin |
| author_sort | Abdul Wahid Mohd Kassim |
| building | UMS Library |
| collection | Institutional Repository |
| content_provider | Universiti Malaysia Sabah |
| content_source | UMS Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | This paper investigates the link between Board and Audit Committee characteristics and the quantity of CSR in annual reports. This study used content analysis and a dataset from Bursa Malaysia public listed companies. Results based on the full regression model with four variables indicated that only one variable, Malay Dominated Board is associated with the extent of CSRD. The two other predictive variables, Audit Committee dominated by Malay directors and the ethnicity of the Audit Committee’s Chairperson were found to be significant but not in the predicted direction. While, the variable the Board is chaired by Malay, however, was found to be insignificant when regression analyses are performed. |
| format | Article |
| id | my.ums.eprints-29232 |
| institution | Universiti Malaysia Sabah |
| language | en en |
| publishDate | 2020 |
| publisher | IJRMBS 2014 |
| record_format | eprints |
| spelling | my.ums.eprints-292322021-10-16T22:49:37Z https://eprints.ums.edu.my/id/eprint/29232/ Board and audit committee characteristics and their influence on corporate social responsibilities disclosures in Malaysian companies Abdul Wahid Mohd Kassim Raman Noordin Junainah Jaidi Sulaiman Tahajuddin HD59-59.6 Public relations. Industrial publicity HF1-6182 Commerce This paper investigates the link between Board and Audit Committee characteristics and the quantity of CSR in annual reports. This study used content analysis and a dataset from Bursa Malaysia public listed companies. Results based on the full regression model with four variables indicated that only one variable, Malay Dominated Board is associated with the extent of CSRD. The two other predictive variables, Audit Committee dominated by Malay directors and the ethnicity of the Audit Committee’s Chairperson were found to be significant but not in the predicted direction. While, the variable the Board is chaired by Malay, however, was found to be insignificant when regression analyses are performed. IJRMBS 2014 2020 Article PeerReviewed text en https://eprints.ums.edu.my/id/eprint/29232/1/Board%20and%20audit%20committee%20characteristics%20and%20their%20influence%20on%20corporate%20social%20responsibilities%20disclosures%20in%20Malaysian%20companies.pdf text en https://eprints.ums.edu.my/id/eprint/29232/2/Board%20and%20audit%20committee%20characteristics%20and%20their%20influence%20on%20corporate%20social%20responsibilities%20disclosures%20in%20Malaysian%20companies1.pdf Abdul Wahid Mohd Kassim and Raman Noordin and Junainah Jaidi and Sulaiman Tahajuddin (2020) Board and audit committee characteristics and their influence on corporate social responsibilities disclosures in Malaysian companies. International Journal of Research in Management & Business Studies, 7. pp. 28-32. ISSN 2348-893X (P-ISSN) , 2348-6503 (E-ISSN) http://www.ijrmbs.com/vol-7-issue-4/ |
| spellingShingle | HD59-59.6 Public relations. Industrial publicity HF1-6182 Commerce Abdul Wahid Mohd Kassim Raman Noordin Junainah Jaidi Sulaiman Tahajuddin Board and audit committee characteristics and their influence on corporate social responsibilities disclosures in Malaysian companies |
| title | Board and audit committee characteristics and their influence on corporate social responsibilities disclosures in Malaysian companies |
| title_full | Board and audit committee characteristics and their influence on corporate social responsibilities disclosures in Malaysian companies |
| title_fullStr | Board and audit committee characteristics and their influence on corporate social responsibilities disclosures in Malaysian companies |
| title_full_unstemmed | Board and audit committee characteristics and their influence on corporate social responsibilities disclosures in Malaysian companies |
| title_short | Board and audit committee characteristics and their influence on corporate social responsibilities disclosures in Malaysian companies |
| title_sort | board and audit committee characteristics and their influence on corporate social responsibilities disclosures in malaysian companies |
| topic | HD59-59.6 Public relations. Industrial publicity HF1-6182 Commerce |
| url | https://eprints.ums.edu.my/id/eprint/29232/1/Board%20and%20audit%20committee%20characteristics%20and%20their%20influence%20on%20corporate%20social%20responsibilities%20disclosures%20in%20Malaysian%20companies.pdf https://eprints.ums.edu.my/id/eprint/29232/2/Board%20and%20audit%20committee%20characteristics%20and%20their%20influence%20on%20corporate%20social%20responsibilities%20disclosures%20in%20Malaysian%20companies1.pdf https://eprints.ums.edu.my/id/eprint/29232/ http://www.ijrmbs.com/vol-7-issue-4/ |
| url_provider | http://eprints.ums.edu.my/ |