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Board independence and Corporate Social Responsibility (CSR) reporting in Malaysia

dc.contributor.authorAhmad, Nurulyasmin Binti Juen_ZA
dc.contributor.authorRashid, Afzaluren_ZA
dc.contributor.authorGow, Jeffen_ZA
dc.date.accessioned2019-01-25T08:53:44Z
dc.date.available2019-01-25T08:53:44Z
dc.date.issued2017
dc.identifier.citationAhmad, N. B. J., Rashid, A. & Gow, J. 2017. Board independence and Corporate Social Responsibility (CSR) reporting in Malaysia. Australasian Accounting, Business and Finance Journal, 11(2):61-85, doi:10.14453/aabfj.v11i2.5en_ZA
dc.identifier.issn1834-2019 (online)
dc.identifier.issn1834-2000 (print)
dc.identifier.otherdoi:10.14453/aabfj.v11i2.5
dc.identifier.urihttp://hdl.handle.net/10019.1/105358
dc.descriptionCITATION: Ahmad, N. B. J., Rashid, A. & Gow, J. 2017. Board independence and Corporate Social Responsibility (CSR) reporting in Malaysia. Australasian Accounting, Business and Finance Journal, 11(2):61-85, doi:10.14453/aabfj.v11i2.5.en_ZA
dc.descriptionThe original publication is available at https://ro.uow.edu.au/aabfj/en_ZA
dc.description.abstractThis study aims to examine the influence of board independence on corporate social responsibility (CSR) reporting by publicly listed companies in Malaysia. Content analysis was used to determine the extent of CSR reporting. A reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resources, Marketplace and Other. An Ordinary Least Square (OLS) regression was used to examine the relationship between board independence and firm CSR reporting. The results indicate that the association between board independence and company CSR reporting is industry specific. Overall, the empirical evidence partially supports agency theory.en_ZA
dc.description.urihttps://ro.uow.edu.au/aabfj/vol11/iss2/5/
dc.format.extent27 pagesen_ZA
dc.language.isoen_ZAen_ZA
dc.publisherUniversity of Wollongongen_ZA
dc.subjectDirectors of Corporations -- Malaysiaen_ZA
dc.subjectCSR (Corporate social responsibility) -- Malaysiaen_ZA
dc.titleBoard independence and Corporate Social Responsibility (CSR) reporting in Malaysiaen_ZA
dc.typeArticleen_ZA
dc.description.versionPublisher's versionen_ZA
dc.rights.holderAustralasian Accounting Business and Finance Journal and Authors retain copyrighten_ZA


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