Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia

The purpose of this study is to investigate the relationship between Corporate Social Responsibility (CSR) as disclosed in the financial report of public listed companies in Malaysia and corporate financial performance which is represented by return on equity (ROE). A sample of 130 company's an...

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Main Author: Vekineswaran, Govindasamy
Format: Thesis
Language:English
English
Published: 2016
Subjects:
Online Access:https://etd.uum.edu.my/6024/1/s810009_01.pdf
https://etd.uum.edu.my/6024/2/s810009_02.pdf
https://etd.uum.edu.my/6024/
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spelling my.uum.etd.60242021-12-08T03:22:21Z https://etd.uum.edu.my/6024/ Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia Vekineswaran, Govindasamy HD60 Small Business. The purpose of this study is to investigate the relationship between Corporate Social Responsibility (CSR) as disclosed in the financial report of public listed companies in Malaysia and corporate financial performance which is represented by return on equity (ROE). A sample of 130 company's annual reports were analyzed to represent a sample data on CSR disclosure index and ROE for the period of study between 2007 and 2009. In addition, this study also adopted the debt ratio to act as a controlled variable. Finding of this study reveal the CSR as well as the debt ratio have significant and negative relationships with the ROE. The negative impact of the CSR on the ROE does not really support the stakeholder theory as what this study has hypothesized in the beginning. Nevertheless, these results may be affected by the costs of the CSR activities which could have caused an increase in companies' expenses, hence reducing companies' profit. 2016 Thesis NonPeerReviewed text en https://etd.uum.edu.my/6024/1/s810009_01.pdf text en https://etd.uum.edu.my/6024/2/s810009_02.pdf Vekineswaran, Govindasamy (2016) Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HD60 Small Business.
spellingShingle HD60 Small Business.
Vekineswaran, Govindasamy
Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia
description The purpose of this study is to investigate the relationship between Corporate Social Responsibility (CSR) as disclosed in the financial report of public listed companies in Malaysia and corporate financial performance which is represented by return on equity (ROE). A sample of 130 company's annual reports were analyzed to represent a sample data on CSR disclosure index and ROE for the period of study between 2007 and 2009. In addition, this study also adopted the debt ratio to act as a controlled variable. Finding of this study reveal the CSR as well as the debt ratio have significant and negative relationships with the ROE. The negative impact of the CSR on the ROE does not really support the stakeholder theory as what this study has hypothesized in the beginning. Nevertheless, these results may be affected by the costs of the CSR activities which could have caused an increase in companies' expenses, hence reducing companies' profit.
format Thesis
author Vekineswaran, Govindasamy
author_facet Vekineswaran, Govindasamy
author_sort Vekineswaran, Govindasamy
title Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia
title_short Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia
title_full Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia
title_fullStr Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia
title_full_unstemmed Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia
title_sort study on corporate social responsibility disclosure's influence on company's profitability in malaysia
publishDate 2016
url https://etd.uum.edu.my/6024/1/s810009_01.pdf
https://etd.uum.edu.my/6024/2/s810009_02.pdf
https://etd.uum.edu.my/6024/
_version_ 1718928648429371392
score 13.154949