Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
Prior studies have shown that the relationship between the board of directors’ characteristics and corporate social reporting to be inconclusive. In fact, research, specifically on the relationship between the corporate philanthropy disclosure and corporate governance, remains scarce and need to be...
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| フォーマット: | 学位論文 |
| 言語: | English English |
| 出版事項: |
2018
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| 主題: | |
| オンライン･アクセス: | https://etd.uum.edu.my/7752/1/s93977_01.pdf https://etd.uum.edu.my/7752/2/s93977_02.pdf https://etd.uum.edu.my/7752/ https://sierra.uum.edu.my/record=b1698821~S1 |
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| 要約: | Prior studies have shown that the relationship between the board of directors’ characteristics and corporate social reporting to be inconclusive. In fact, research, specifically on the relationship between the corporate philanthropy disclosure and corporate governance, remains scarce and need to be further explored. As corporate philanthropy getting higher prominence by the Malaysian companies, this study examined the relationship between the characteristics of the board of directors and the level of disclosure of various corporate philanthropy practices. Using the Malaysian setting, a total of 296 companies listed on Bursa Malaysia in the year 2013 were selected for this study. A checklist of corporate philanthropy disclosure items was developed to assess the varieties of corporate philanthropy disclosed, while descriptive and multiple regression analyses were employed to address the research objectives. The results reveal that direct cash contribution, in-kind contributions given in the form of products
and volunteerism are the most disclosed corporate philanthropy activities by the Bursa Malaysia companies. On average, there are only three to four varieties of corporate philanthropy disclosures by each of the analysed companies. Furthermore, the size of the board, and directors with social sciences educational background are significantly related to the level of corporate philanthropy variety disclosure. The multiple regression results also indicate that community-influential directors and directors with honorary titles increase the probability of a higher level of disclosure on varied corporate philanthropy. This study contributes to the academic literature, by providing empirical evidence on the role of the board in shaping the corporate philanthropy disclosure. In addition, the results of this study have implications for firms, regulators, non-profit organizations, communities and other interested parties. It is also beneficial in providing initial insights for further extensive corporate philanthropy research especially on the issue of its disclosure. |
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