Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia

Prior studies have shown that the relationship between the board of directors’ characteristics and corporate social reporting to be inconclusive. In fact, research, specifically on the relationship between the corporate philanthropy disclosure and corporate governance, remains scarce and need to be...

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Main Author:	Mohd Farid Asraf, Md Hashim
Format:	Thesis
Language:	eng eng
Published:	2018
Subjects:	HD2709-2930.7 Corporations HG Finance
Online Access:	https://etd.uum.edu.my/7752/1/s93977_01.pdf https://etd.uum.edu.my/7752/2/s93977_02.pdf
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id	my-uum-etd.7752
record_format	uketd_dc
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Md. Yusof, Mohd ‘Atef
topic	HD2709-2930.7 Corporations HG Finance
spellingShingle	HD2709-2930.7 Corporations HG Finance Mohd Farid Asraf, Md Hashim Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
description	Prior studies have shown that the relationship between the board of directors’ characteristics and corporate social reporting to be inconclusive. In fact, research, specifically on the relationship between the corporate philanthropy disclosure and corporate governance, remains scarce and need to be further explored. As corporate philanthropy getting higher prominence by the Malaysian companies, this study examined the relationship between the characteristics of the board of directors and the level of disclosure of various corporate philanthropy practices. Using the Malaysian setting, a total of 296 companies listed on Bursa Malaysia in the year 2013 were selected for this study. A checklist of corporate philanthropy disclosure items was developed to assess the varieties of corporate philanthropy disclosed, while descriptive and multiple regression analyses were employed to address the research objectives. The results reveal that direct cash contribution, in-kind contributions given in the form of products and volunteerism are the most disclosed corporate philanthropy activities by the Bursa Malaysia companies. On average, there are only three to four varieties of corporate philanthropy disclosures by each of the analysed companies. Furthermore, the size of the board, and directors with social sciences educational background are significantly related to the level of corporate philanthropy variety disclosure. The multiple regression results also indicate that community-influential directors and directors with honorary titles increase the probability of a higher level of disclosure on varied corporate philanthropy. This study contributes to the academic literature, by providing empirical evidence on the role of the board in shaping the corporate philanthropy disclosure. In addition, the results of this study have implications for firms, regulators, non-profit organizations, communities and other interested parties. It is also beneficial in providing initial insights for further extensive corporate philanthropy research especially on the issue of its disclosure.
format	Thesis
qualification_name	Ph.D.
qualification_level	Doctorate
author	Mohd Farid Asraf, Md Hashim
author_facet	Mohd Farid Asraf, Md Hashim
author_sort	Mohd Farid Asraf, Md Hashim
title	Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
title_short	Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
title_full	Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
title_fullStr	Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
title_full_unstemmed	Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia
title_sort	hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2018
url	https://etd.uum.edu.my/7752/1/s93977_01.pdf https://etd.uum.edu.my/7752/2/s93977_02.pdf
_version_	1747828260263165952
spelling	my-uum-etd.77522021-08-11T01:57:45Z Hubungan antara ciri-ciri lembaga pengarah dan pendedahan kepelbagaian kedermawanan korporat di Malaysia 2018 Mohd Farid Asraf, Md Hashim Md. Yusof, Mohd ‘Atef Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Intan Safinaz School of Accountancy (TISSA) HD2709-2930.7 Corporations HG Finance Prior studies have shown that the relationship between the board of directors’ characteristics and corporate social reporting to be inconclusive. In fact, research, specifically on the relationship between the corporate philanthropy disclosure and corporate governance, remains scarce and need to be further explored. As corporate philanthropy getting higher prominence by the Malaysian companies, this study examined the relationship between the characteristics of the board of directors and the level of disclosure of various corporate philanthropy practices. Using the Malaysian setting, a total of 296 companies listed on Bursa Malaysia in the year 2013 were selected for this study. A checklist of corporate philanthropy disclosure items was developed to assess the varieties of corporate philanthropy disclosed, while descriptive and multiple regression analyses were employed to address the research objectives. The results reveal that direct cash contribution, in-kind contributions given in the form of products and volunteerism are the most disclosed corporate philanthropy activities by the Bursa Malaysia companies. On average, there are only three to four varieties of corporate philanthropy disclosures by each of the analysed companies. Furthermore, the size of the board, and directors with social sciences educational background are significantly related to the level of corporate philanthropy variety disclosure. The multiple regression results also indicate that community-influential directors and directors with honorary titles increase the probability of a higher level of disclosure on varied corporate philanthropy. This study contributes to the academic literature, by providing empirical evidence on the role of the board in shaping the corporate philanthropy disclosure. In addition, the results of this study have implications for firms, regulators, non-profit organizations, communities and other interested parties. It is also beneficial in providing initial insights for further extensive corporate philanthropy research especially on the issue of its disclosure. 2018 Thesis https://etd.uum.edu.my/7752/ https://etd.uum.edu.my/7752/1/s93977_01.pdf text eng public https://etd.uum.edu.my/7752/2/s93977_02.pdf text eng public https://sierra.uum.edu.my/record=b1698821~S1 Ph.D. doctoral Universiti Utara Malaysia Abdul Halim Mohd Noor, Nurul Amyra Mat Isa, Hamidah Muhd Irpan, Hasan Baharom, Arifin Saleh & Abdul Rahim Ridzuan. (2015). Characteristics affecting charitable donations behavior: Empirical evidence from Malaysia. Procedia Economics and Finance, 31, 563-572. Abdifatah Ahmed Haji. (2013). Corporate social responsibility disclosures over time: evidence from Malaysia. Managerial Auditing Journal, 28 (7), 647-676. Abeysekera, I. (2010). The influence of board size on intellectual capital disclosure by Kenyan listed firms. Journal of Intellectual Capital, 11(4), 504-518. Abraham, S., & Cox, P. (2007). 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