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Corporate social disclosure by the top Malaysian listed companies

Syazwani, Mohammad (2016) Corporate social disclosure by the top Malaysian listed companies. Masters thesis, Universiti Utara Malaysia.

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Abstract

This research was conducted with the objectives to study the Corporate Social Disclosure (CSD) report among 50 top listed companies in Malaysia and also to choose plausible factors that caused these companies to produce or present their Corporate Social Disclosure (CSD). According to the researches done by the previous researchers on 50 top listed companies in Malaysia, it was found that these researches were able to elaborate the patterns or models of the Corporate Social Disclosure (CSD). The independent variable used in this research were the company ownership structure, the age of companies or businesses , or either it is listed in the FTSE4Good Index and extended reports. Based on the regression analysis that had been done, it was found that extended reports, companies listed in FTSE4Good Index and government-related companies were significantly positive with dependant variable of Corporate Social Disclosure (CSD). Environment of workplace and Community were also one of the factors having high information in Extended Report of company samples.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Corporate Social Disclosure Standard, Legitimacy Theory, Malaysia
Subjects: H Social Sciences > HF Commerce. > HF5601-5689 Accounting
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 30 Mar 2017 15:55
Last Modified: 30 Mar 2017 15:55
URI: http://etd.uum.edu.my/id/eprint/6117

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