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

Fathilatul Zakimi, Abdul Hamid (2000) The Extend Of Corporate Social Disclosure By Banks And Finance Companies In Malaysia. Masters thesis, Universiti Utara Malaysia.

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Abstract

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.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Banking, Finance, Accounting, Social Corporate
Subjects: H Social Sciences > HF Commerce. > HF5601-5689 Accounting
Divisions: Faculty and School System > Sekolah Siswazah
Depositing User: Mrs Hafiza Mohd Akhir
Date Deposited: 18 Aug 2009 01:46
Last Modified: 24 Jul 2013 12:05
URI: http://etd.uum.edu.my/id/eprint/148

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