Board and audit committee characteristics and their influence on corporate social responsibilities disclosures in Malaysian companies

• Main Authors: Abdul Wahid Mohd Kassim, Raman Noordin, Junainah Jaidi, Sulaiman Tahajuddin
• Format: Article
• Language: English; English
• Published: IJRMBS 2014 2020
• Subjects: HD59-59.6 Public relations. Industrial publicity; HF1-6182 Commerce
• 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/

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...