The Extend Of Corporate Social Disclosure By Banks And Finance Companies In Malaysia

• Main Author: Fathilatul Zakimi, Abdul Hamid
• Format: Thesis
• Language: English; English
• Published: 2000
• Subjects: HF5601-5689 Accounting
• Online Access: https://etd.uum.edu.my/148/1/FATHILATUL_ZAKIMI_ABDUL_HAMID_-_The_Extent_Of_Corporate_Social_Disclosure_By_Banks_And_Finance_Companies_In_Malaysia.pdf; https://etd.uum.edu.my/148/2/1.ERNE_SUZILA_BINTI_KASSIM_-_Designing_a_four-tier_architecture_for_a_web-based_simulation_environment.pdf; https://etd.uum.edu.my/148/

The objective of this research is to investigate the extent of social disclosure practiced by banks and finance companies in Malaysia. The social disclosure items selected in this study was replicated from a study by the AAA Committee on Accounting for Social Performance in 1975 and the other by the NAA Committee on Accounting for Corporate Social Performance in 1977. This study empirically examines the relationship between firm characteristic and the level of social disclosure. The findings from this research show that social disclosure level among banks and finance companies in Malaysia is still low. In addition, firm size was found to have a positive relationship with the amount of social disclosure made by firms. However the variables profitability, scope of business, listing status and audit firm size show insignificant relationship.