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Women directors, corporate social responsibility disclosure and the moderating role of political connection and culture-evidence from listed companies in Malaysia

Intan Maiza, Abd. Rahman (2016) Women directors, corporate social responsibility disclosure and the moderating role of political connection and culture-evidence from listed companies in Malaysia. PhD. thesis, Universiti Utara Malaysia.

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Abstract

This study has four research objectives. First, it examines examine the effects of having women on corporate boards on Corporate Social Responsibility Disclosure (CSRD). As a unique and multicultural country like Malaysia, political connection and culture are foreseen to have impact on companies decision-making process. This lead to. the second and third objective of this study which is to examine the moderating effect of political connection and culture on the relationship between women directors and CSRD. The focus to increase women directors on corporate "is relatively new in Malaysia. Thus, the fourth objective of this study is to examine the impact of women directors' demographic characteristics on CSRD. Based on a sample of 300 non-financial listed companies in Bursa Malaysia for the year 2013, results from the hierarchical regression analysis showed that government ownership (the first proxy of political connection) and culture (represented by Malay-majority boards) positively moderate the relationship between women directors and )CSRD. Meanwhile, politicians on boards (the second proxy of political connection) negatively moderate the relationship between women directors and CSRD. The positive moderating effect of government ownership and culture could possibly explain that women directors are able to provide greater quality of CSRD when government ownership is present, and when the board is dominated by Malay directors. On the other hand, women directors' influence on CSRD may have lessened due the presence of politicians on boards. As for women directors' demographic characteristics, only one variable significantly influences companies' CSRD that istheir tenure. The findings of this study support the efforts taken by the government to improve the Malays' (or Bumiputras) involvement at the decision-making level. Furthermore, the negative moderating effect of politicians on boards may alert the authoritative bodies to develop a new suggestion or a regulation for the appointment of directors with political interest.

Item Type: Thesis (PhD.)
Uncontrolled Keywords: women directors, government ownership, politicians on boards, corporate social responsibility disclosure, demographic characteristics
Subjects: H Social Sciences > HD Industries. Land use. Labor. > HD4801-8943 Labor. Work. Working Class
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mr. Badrulsaman Hamid
Date Deposited: 03 Sep 2019 08:20
Last Modified: 03 Sep 2019 08:20
URI: http://etd.uum.edu.my/id/eprint/7375

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