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Corporate Social Responsibility: Perception and Disclosure in Response to CSR Award with the Moderating Effect of Family Group Affiliation in Yemen

Hussein, Nahg Abdul Majid Alawi (2012) Corporate Social Responsibility: Perception and Disclosure in Response to CSR Award with the Moderating Effect of Family Group Affiliation in Yemen. PhD. thesis, Universiti Utara Malaysia.

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Abstract

In the recent years the Yemeni Government is increasingly calling companies to participate in the country’s economic developments as their social responsibility. Driven by this measure, this study aims to give a picture of CSR perception and disclosure in Yemen and to contribute to the CSR literature by investigating the level of CSR perception and disclosure in the 73 most active shareholding companies registered in Yemen. The study also identified factors that influence the level of CSR perception and disclosure by considering the CSR Award and moderating effect of family group affiliation. A survey questionnaire was used to determine the level of CSR perception while content analysis procedures were used to measure the level of CSR disclosure made in annual reports, websites, and newspapers. The results indicate that while the CSR perception is high the CSR disclosure level is low. However, companies have increased the CSR disclosure in response to CSR Award
announcement. The ordinary least squares regression (OLS) analysis results indicate that the level of CSR disclosure is associated with company’s characteristics (size,industry type and profitability) and manager’s characteristics (age, and working experience), while the level of CSR perception is associated with company’s characteristics (size and industry type) and manager’s characteristics (age, and working experience). Interestingly, the moderated multiple regression (MMR) analysis results reveal that family group affiliation has significant moderating effect on the relationships between company’s characteristics, manager’s characteristics and the level of CSR perception and disclosure. These findings can be used to further improve the CSR perception and disclosure amongst companies in Yemen with understanding the effect of family group affiliation and CSR Award. Also the findings may be useful to the policy makers in preparing regulations on CSR disclosure as well as to provide opportunities for more research in Yemen on the subject.

Item Type: Thesis (PhD.)
Supervisor : Abdul Rahman, Azhar
Item ID: 3516
Uncontrolled Keywords: Corporate Social Responsibility Disclosure, Yemen, Family Group Affiliation, CSR Award
Subjects: H Social Sciences > HD Industries. Land use. Labor. > HD2709-2930.7 Corporations
Divisions: Othman Yeop Abdullah Graduate School of Business
Date Deposited: 10 Sep 2013 08:20
Last Modified: 19 Apr 2016 07:34
Department: Othman Yeop Abdullah Graduate School of Business
Name: Abdul Rahman, Azhar
URI: https://etd.uum.edu.my/id/eprint/3516

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