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

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 dec...

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Main Author:	Intan Maiza, Abd. Rahman
Format:	Thesis
Language:	eng eng
Published:	2016
Subjects:	HD4801-8943 Labor Work Working Class
Online Access:	https://etd.uum.edu.my/7375/1/s94986_01.pdf https://etd.uum.edu.my/7375/2/s94986_02.pdf
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id	my-uum-etd.7375
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Ku Ismail, Ku Nor Izah
topic	HD4801-8943 Labor Work Working Class
spellingShingle	HD4801-8943 Labor Work Working Class Intan Maiza, Abd. Rahman Women directors, corporate social responsibility disclosure and the moderating role of political connection and culture-evidence from listed companies in Malaysia
description	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.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Intan Maiza, Abd. Rahman
author_facet	Intan Maiza, Abd. Rahman
author_sort	Intan Maiza, Abd. Rahman
title	Women directors, corporate social responsibility disclosure and the moderating role of political connection and culture-evidence from listed companies in Malaysia
title_short	Women directors, corporate social responsibility disclosure and the moderating role of political connection and culture-evidence from listed companies in Malaysia
title_full	Women directors, corporate social responsibility disclosure and the moderating role of political connection and culture-evidence from listed companies in Malaysia
title_fullStr	Women directors, corporate social responsibility disclosure and the moderating role of political connection and culture-evidence from listed companies in Malaysia
title_full_unstemmed	Women directors, corporate social responsibility disclosure and the moderating role of political connection and culture-evidence from listed companies in Malaysia
title_sort	women directors, corporate social responsibility disclosure and the moderating role of political connection and culture-evidence from listed companies in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2016
url	https://etd.uum.edu.my/7375/1/s94986_01.pdf https://etd.uum.edu.my/7375/2/s94986_02.pdf
_version_	1747828208314613760
spelling	my-uum-etd.73752019-09-03T08:20:08Z Women directors, corporate social responsibility disclosure and the moderating role of political connection and culture-evidence from listed companies in Malaysia 2016 Intan Maiza, Abd. Rahman Ku Ismail, Ku Nor Izah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) HD4801-8943 Labor. Work. Working Class 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. 2016 Thesis https://etd.uum.edu.my/7375/ https://etd.uum.edu.my/7375/1/s94986_01.pdf text eng validuser https://etd.uum.edu.my/7375/2/s94986_02.pdf text eng public Ph.D. doctoral Universiti Utara Malaysia Abdul Wahab, E. A., How, J. C. Y., & Verhoeven, P. (2007). The impact of the Malaysian Code on Corporate Governance: Compliance, Institutional investors and stock performance. 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