Ownership structure and corporate social responsibility disclosure: some Malaysian evidence

• 主要作者: Mohd Ghazali, Nazli Anum
• 格式: Article
• 语言: English
• 出版: Emerald Group Publishing 2007
• 主题: HF5387 Business ethics; HF5601 Accounting. Bookkeeping
• 在线阅读: http://irep.iium.edu.my/444/1/Ownership_structure.pdf; http://irep.iium.edu.my/444/; http://dx.doi.org/10.1108/14720700710756535

Purpose – The purpose of this article is to examine the influence of ownership structure on corporate social responsibility (CSR) disclosure in Malaysian company annual reports (CARs). Design/methodology/approach – The study uses a CSR disclosure checklist to measure the extent of CSR disclosure...