Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia

The purpose of this study is to investigate the relationship between Corporate Social Responsibility (CSR) as disclosed in the financial report of public listed companies in Malaysia and corporate financial performance which is represented by return on equity (ROE). A sample of 130 company's an...

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Main Author:	Vekineswaran, Govindasamy
Format:	Thesis
Language:	eng eng
Published:	2016
Subjects:	HD60 Small Business.
Online Access:	https://etd.uum.edu.my/6024/1/s810009_01.pdf https://etd.uum.edu.my/6024/2/s810009_02.pdf
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id	my-uum-etd.6024
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Nordin, Sabariah
topic	HD60 Small Business.
spellingShingle	HD60 Small Business. Vekineswaran, Govindasamy Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia
description	The purpose of this study is to investigate the relationship between Corporate Social Responsibility (CSR) as disclosed in the financial report of public listed companies in Malaysia and corporate financial performance which is represented by return on equity (ROE). A sample of 130 company's annual reports were analyzed to represent a sample data on CSR disclosure index and ROE for the period of study between 2007 and 2009. In addition, this study also adopted the debt ratio to act as a controlled variable. Finding of this study reveal the CSR as well as the debt ratio have significant and negative relationships with the ROE. The negative impact of the CSR on the ROE does not really support the stakeholder theory as what this study has hypothesized in the beginning. Nevertheless, these results may be affected by the costs of the CSR activities which could have caused an increase in companies' expenses, hence reducing companies' profit.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Vekineswaran, Govindasamy
author_facet	Vekineswaran, Govindasamy
author_sort	Vekineswaran, Govindasamy
title	Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia
title_short	Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia
title_full	Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia
title_fullStr	Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia
title_full_unstemmed	Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia
title_sort	study on corporate social responsibility disclosure's influence on company's profitability in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	School of Economics, Finance & Banking
publishDate	2016
url	https://etd.uum.edu.my/6024/1/s810009_01.pdf https://etd.uum.edu.my/6024/2/s810009_02.pdf
_version_	1747828008664694784
spelling	my-uum-etd.60242021-12-08T03:22:21Z Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia 2016 Vekineswaran, Govindasamy Nordin, Sabariah School of Economics, Finance & Banking School of Economics Finance and Banking HD60 Small Business. The purpose of this study is to investigate the relationship between Corporate Social Responsibility (CSR) as disclosed in the financial report of public listed companies in Malaysia and corporate financial performance which is represented by return on equity (ROE). A sample of 130 company's annual reports were analyzed to represent a sample data on CSR disclosure index and ROE for the period of study between 2007 and 2009. In addition, this study also adopted the debt ratio to act as a controlled variable. Finding of this study reveal the CSR as well as the debt ratio have significant and negative relationships with the ROE. The negative impact of the CSR on the ROE does not really support the stakeholder theory as what this study has hypothesized in the beginning. Nevertheless, these results may be affected by the costs of the CSR activities which could have caused an increase in companies' expenses, hence reducing companies' profit. 2016 Thesis https://etd.uum.edu.my/6024/ https://etd.uum.edu.my/6024/1/s810009_01.pdf text eng public https://etd.uum.edu.my/6024/2/s810009_02.pdf text eng public masters masters Universiti Utara Malaysia Abbort, W.F. & Monsen, R.J. (1979). On the measurement of corporate social responsibility: self report disclosure as a method of measuring social involvement. Academy of Management Journal, 22, 501-15. Alexander, G.J. & Buchholz R.A. (1978). Corporate social responsibility and stock market performance. Academy of Management Journal, 21, 479-86 Abdul Hamid, F.Z. (2011). Corporate social disclosure by banks and finance companies: Malaysian evidence. 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Study on corporate social responsibility disclosure's influence on company's profitability in Malaysia

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