Board of director diversity, corporate social responsibility disclosure and firm performance in Malaysia (IR)

This study aims to determine whether board diversity influence the quality of Corporate Social Responsibility (CSR) disclosure. Board diversity in this study refers to heterogeneity in board gender, education level, education background, age, ethnic, tenure and nationality. This study also aims to e...

Full description

Saved in:

Bibliographic Details
Main Author:	Zam Zuriyati Mohamad
Format:	thesis
Language:	eng
Published:	2017
Subjects:	HD Industries Land use Labor
Online Access:	https://ir.upsi.edu.my/detailsg.php?det=335
Tags:	Add Tag No Tags, Be the first to tag this record!

id	oai:ir.upsi.edu.my:335
record_format	uketd_dc
institution	Universiti Pendidikan Sultan Idris
collection	UPSI Digital Repository
language	eng
topic	HD Industries Land use Labor
spellingShingle	HD Industries Land use Labor Zam Zuriyati Mohamad Board of director diversity, corporate social responsibility disclosure and firm performance in Malaysia (IR)
description	This study aims to determine whether board diversity influence the quality of Corporate Social Responsibility (CSR) disclosure. Board diversity in this study refers to heterogeneity in board gender, education level, education background, age, ethnic, tenure and nationality. This study also aims to examine the effect of quality of CSR disclosure on firm performance. In addition, it investigates whether quality of CSR disclosure mediate the relationship between board diversity and firm performance. Agency theory has been employed to support the linkage among board diversity, CSR disclosure and firm performance. The data was collected from annual reports of 200 selected companies listed in Bursa Malaysia from 2009 to 2013. Endogeneity problems had been remedied using twostage least square. The results show that board diversity in education level and tenure positively influence the quality of CSR disclosure; gender, education background and ethnic diversity are insignificant on quality of CSR disclosure while age and nationality diversity show negative influence on the quality of CSR disclosure. The results suggest that board diversity does matter to quality of CSR disclosure and well balanced board is important in obtaining benefit from practicing board diversity agenda. Another finding revealed that quality of CSR disclosure was positively significant in affecting the firm performance. It was also found that quality of CSR disclosure mediated the relationship between board diversity (i.e education level, age, tenure and nationality) and firm performance. This indicates advantages for companies that produce a high quality of CSR disclosure and enable them to gain investors confidence. The implication of this study provide insights to the implementation of the policy on board diversity and CSR disclosure in Malaysia.
format	thesis
qualification_name
qualification_level	Doctorate
author	Zam Zuriyati Mohamad
author_facet	Zam Zuriyati Mohamad
author_sort	Zam Zuriyati Mohamad
title	Board of director diversity, corporate social responsibility disclosure and firm performance in Malaysia (IR)
title_short	Board of director diversity, corporate social responsibility disclosure and firm performance in Malaysia (IR)
title_full	Board of director diversity, corporate social responsibility disclosure and firm performance in Malaysia (IR)
title_fullStr	Board of director diversity, corporate social responsibility disclosure and firm performance in Malaysia (IR)
title_full_unstemmed	Board of director diversity, corporate social responsibility disclosure and firm performance in Malaysia (IR)
title_sort	board of director diversity, corporate social responsibility disclosure and firm performance in malaysia (ir)
granting_institution	Universiti Pendidikan Sultan Idris
granting_department	Fakulti Pengurusan dan Ekonomi
publishDate	2017
url	https://ir.upsi.edu.my/detailsg.php?det=335
_version_	1747832874658168832
spelling	oai:ir.upsi.edu.my:3352020-02-27 Board of director diversity, corporate social responsibility disclosure and firm performance in Malaysia (IR) 2017 Zam Zuriyati Mohamad HD Industries. Land use. Labor This study aims to determine whether board diversity influence the quality of Corporate Social Responsibility (CSR) disclosure. Board diversity in this study refers to heterogeneity in board gender, education level, education background, age, ethnic, tenure and nationality. This study also aims to examine the effect of quality of CSR disclosure on firm performance. In addition, it investigates whether quality of CSR disclosure mediate the relationship between board diversity and firm performance. Agency theory has been employed to support the linkage among board diversity, CSR disclosure and firm performance. The data was collected from annual reports of 200 selected companies listed in Bursa Malaysia from 2009 to 2013. Endogeneity problems had been remedied using twostage least square. The results show that board diversity in education level and tenure positively influence the quality of CSR disclosure; gender, education background and ethnic diversity are insignificant on quality of CSR disclosure while age and nationality diversity show negative influence on the quality of CSR disclosure. The results suggest that board diversity does matter to quality of CSR disclosure and well balanced board is important in obtaining benefit from practicing board diversity agenda. Another finding revealed that quality of CSR disclosure was positively significant in affecting the firm performance. It was also found that quality of CSR disclosure mediated the relationship between board diversity (i.e education level, age, tenure and nationality) and firm performance. This indicates advantages for companies that produce a high quality of CSR disclosure and enable them to gain investors confidence. The implication of this study provide insights to the implementation of the policy on board diversity and CSR disclosure in Malaysia. 2017 thesis https://ir.upsi.edu.my/detailsg.php?det=335 https://ir.upsi.edu.my/detailsg.php?det=335 text eng closedAccess Doctoral Universiti Pendidikan Sultan Idris Fakulti Pengurusan dan Ekonomi Abbott, W. F., & Monsen, R. J. (1979). On the Measurement of Corporate SocialResponsibility: Self-Reported Disclosures as a Method of Measuring Corporate Social Involvement.Academy of Management Journal, 22(3), 501515.Abd. Hamid, A., Abdul Aziz, R., Dora, D., & Said, J. (2012). Corporate governance reporting of top250 companies: Recent evidence from emerging economic. British Journal of Economics, Finance andManagement Sciences, 4(March), 95112.Abd-Mutalib, H., Jamil, C. Z. M., & Wan-Hussin, W. N. (2014). The Availability, Extent and Qualityof Sustainability Reporting by Malaysian Listed Firms: Subsequent to Mandatory Disclosure. AsianJournal of Finance & Accounting, 6(2), 239.Abdul Hadi, I., & Hanefah, M. M. (2014). Board Diversity And Corporate Social Responsibility InJordan. In 3rd Conference on Management, Economics and Finance (pp. 118).Abdul, I., Azmi, G., & Barrett, M. A. (2013). Women on Boards And Company Financial Performance?: AStudy of Malaysian Smes. In 3rd Global Accounting, Finance and Economics Conference (pp. 114).Abdul Razak, S. E., & Mustapha, M. (2013). Corporate Social Responsibility Disclosures and BoardStructure?: Evidence from Malaysia. Jurnal Teknologi, 64(2007), 7380.Abdullah, S. N. (2013). The causes of gender diversity in Malaysian large firms. Journal ofManagement and Governance, 17(3).Abdullah, S. N., & Ismail, K. N. I. K. (2013). Gender, ethnic and age diversity of the boards oflarge Malaysian firms and performance. Jurnal Pengurusan, 38, 2740.Abidin, Z. Z., Kamal, N., & Jusoff, K. (2009). Board Structure and Corporate Performance inMalaysia. International Journal of Economic and Finance, 1(1), 150164.Aburaya, R. K. (2012). The Relationship Between Corporate Governance And Environmental Disclosure:UK Evidence. Durham University.Adam, M., Mukhtaruddin, & Aziz Tantowi, R. A. (2013). Proper assessment and corporate financialperformance: corporate social responsibility area disclosure as interviewing variable. AsianAcademic Research Journal of Multidisciplinary, 1(1), 117.Adams, K. R. (2011). Corporate social responsibility?: stakeholder determination and reporting.RMIT University.Adams, R. B., & Ferreira, D. (2009). Women in the boardroom and their impact ongovernance and performance. Journal of Financial Economics, 94(2), 291309.Adnan, S. M., Staden, C. J. Van, & Hay, D. (2011). Does the interaction of culture with governancestructure influence CSR disclosure?? In NZ Sustainability Accounting Research Symposium,.Adkins. L. C., and Hill R.C., (2008). Using Stata for principles of econometric. (3rd ed).New York: John Wiley and Sons Inc.Afza, T., Ehsan, S., & Nazir, S. (2015). Whether Companies Need to be Concerned about CorporateSocial Responsibility for their Financial Performance or Not?? A Perspective of Agency andStakeholder Theories. European Online Journal of Natural and Social Sciences, 4(4), 664682.Agustianingsih, E., Rahmi, M. A., Mei, L. A., Veri, W. D., & Sari, L. M. K. (2014). Market Reactionon EVA and Environmental Performance Disclosure ( Case Study?: Mining Industry). Innovation:International Journal of Applied Research, 9272(2), 718.Ahamed, W. S. W., Almsafir, M. K., & Al-Smadi, A. W. (2014). Does Corporate Social ResponsibilityLead to Improve in Firm Financial Performance? Evidence from Malaysia. International Journal ofEconomics and Finance, 6(3), 126138.Ahmed Ali, K. (2014). The impact of financial leverage on firm performance: the case of nonfinancial firms in Kenya. University of Nairobi.Ahmed Haji, A. (2013). Corporate social responsibility disclosures over time: evidence fromMalaysia. Managerial Auditing Journal, 28(7), 647676.Ahmed Haji, A. (2013). The Trend of CSR Disclosures and the Role of Corporate GovernanceAttributes?: The Case of Shari ah Compliant Companies in Malaysia. Issues in Social andEnvironmental Accounting, 6(3), 6894.Aina, K. (2013). Board of directors and corporate governance in. International Journal of Businessand Finance Management Research, 1(October 2012), 2134.Ajanthan, A. (2013). Impact of Corporate Governance Practices on Firm Capital Structure andProfitability?: A Study of Selected Hotels and Restaurant Companies in Sri Lanka. Research Journal of Finance and Accounting, 4(10), 115127.Akhtaruddin, M., Hossain, M., & Yao, L. (2009). Corporate governance and voluntary disclosure incorporate annual reports of Malaysian listed firms. JAMAR, 7(1).Al Mamun, A., & Mansor, S. A. (2013). EVA as Superior Performance Measurement Tool.Journal of Economic Development, Management, It, Finance and Marketing, 5(2),100110.Alexandrina, S. C. (2013). How do board of directors affect corporate governancedisclosure?? the case of banking system. The Romanian Economic Journal, (47), 127146.Ali, M., Ng, Y. L., & Kulik, C. (2013). Board age and gender diversity?: a test of competing linearand curvilinear predictions. Journal of Business Ethics., 146.Aliabadi, S., Dorestani, A., & Balsara, N. (2013). The Most Value Relevant Accounting PerformanceMeasure by Industry. Journal of Accounting and Finance, 13(1987), 22 34.Al-janadi, Y., Rahman, R. A., & Omar, N. H. (2013). Corporate Governance Mechanisms and VoluntaryDisclosure in Saudi Arabia. Research Journal of Finance and Accounting, 4(4), 2536.Alkhatib, A., Superiore, S., & Pavia, S. (2012). Financial Performance of Palestinian CommercialBanks. International Journal of Business and Social Science, 3(3), 175 184.Al-Mamun, A., Yasser, Q. R., Entebang, H., Nathan, T. M., & Rahman, M. A. (2013).Gender diversity and economic performance of firms: Evidences from emerging market. Journal ofEconomic Development, Management, IT, Finance and Marketing, 5(2), 100110.Al-Matar, E. M., Al-Swidi, A. K., &Fadzil, F. H. (2014). The Effect of Board of DirectorsCharacteristics, Audit Committee Characteristics and Executive Committee Characteristics on FirmPerformance in Oman: An Empirical Study. Asian Social Science, 10(11), 149171.Al-Matari, E. M., Al-Swidi, A. K., Fadzil, F. H., & Al-Matari, Y. A. (2012). The Impact of boardcharacteristics on Firm Performance: Evidence from Nonfinancial Listed Companies in Kuwaiti StockExchange. International Journal of Accounting and Financial Reporting, 2(2), 310332.Alotaibi, K., & Hussainey, K. (2016). Quantity Versus Quality?: the Value Relevance of CSRDisclosure of Saudi Companies. Corporate Ownership and Control Journal, 13(2), 167179.Al-Tuwaijri, S. a, Christensen, T. E., & Hughes, K. . (2004). The relations among environmentaldisclosure, environmental performance, and economic performance: a simultaneous equations approach.Accounting, Organizations and Society, 29(5-6), 447471.Alvarado, N. R., Briones, J. L., & de Fuentes Ruiz, P. (2011). Gender diversity on Boards of Directors and business success. Investment Management and FinancialInnovations, 8(1), 199209.Ammer, M. A., & Ahmad-Zaluki, N. a. (2014). Absolute Forecast Errors of Earnings inMalaysian IPO Prospectuses: The Impact of Ethnic Diversity. Jurnal Teknologi, 68, 97104.Amran, A., & Devi, S. S. (2008). The impact of government and foreign affiliate influence oncorporate social reporting. Managerial Auditing Journal, 23(4), 386404.Amran, A., & Siti-Nabiha, a. K. (2009). Corporate social reporting in Malaysia: a case of mimickingthe West or succumbing to local pressure. Social Responsibility Journal, 5(3), 358375.Amran, N. A. (2010). Family Succession and Firm Performance among Malaysian Companies.International Journal of Business and Social Science, 1(2), 193203.Amran, N. A., & Che Ahmad, A. (2011). Board Mechanisms and Malaysian Family Companies Performance. Asian Journal of Accounting and Governance, 26, 1526.Antonakis, J., Bendahan, S., Jacquart, P., & Lalive, R. (2010). On making causal claims: A reviewand recommendations. Leadership Quarterly, 21(6), 10861120.Antonakis, J., Bendahan, S., Jacquart, P., & Lalive, R. (2014). Causality and endogeneity: Problemsand solutions. The Oxford Handbook of Leadership and Organizations, 1, 93117.Apadore, K., & Mohd Noor, M. (2013). Determinants of Audit Report Lag and Corporate Governance inMalaysia. International Journal of Business & Management, 8(15), 151163.Ararat, M., Aksu, M., & Cetin, A. T. (2010). Impact of Board Diversity on Boards MonitoringIntensity and Firm Performance?: Evidence from the Istanbul Stock Exchange. SSRN ElectronicJournal, 90(216).Aras, G., Aybars, A., & Kutlu, O. (2010). Managing corporate performance. International Journal ofProductivity and Performance Management, 59(3), 229254.Arendt, S., & Brettel, M. (2010). Understanding the influence of corporate social responsibility oncorporate identity, image, and firm performance. Management Decision, 48(10), 14691492.Argandoa, A. (2012). Three Ethical Dimensions of the Financial Crisis Three Ethical Dimensions ofthe Financial Crisis. Corporate Social Responsibility and CorporateGovernance (Vol. 3).Arsad, S., Said, R., Yusoff, H., Haji-Othman, Y., & Ahmad, R. (2014). The Relationshipbetween Islamic Corporate Social Responsibility and Firm s Performance?: Empirical Evidence fromShari ah Compliant Companies. European Journal of Business and Management, 6(36), 161174.Arshad, R., Mansor, S. M., & Othman, R. (2012). Market Orientation, Firm Performance And TheMediating Effect Of Corporate Social Responsibility. The Journal of Applied Business Research,28(5), 851860.Arshad, R., Othman, S., & Othman, R. (2012). Islamic Corporate Social Responsibility , CorporateReputation and Performance. International Journal of Social, Management, Economic and BusinessEngineering, 6(4), 9094.Aslam, M. I., Khan, A. A., Hussain, I., & Ali, A. M. (2014). Effect of Traditional and ModernPerformance Instruments on Selected Companies from Pakistan. Sci. Int. (Lahore), 26(5), 26172619.Avgouleas, E., & Cullen, J. (2014). Market Discipline and EU Corporate Governance Reform in theBanking Sector?: Merits , Fallacies , and Cognitive Boundaries. Journal of Law and Society, 41(1),2850.Ayaba, O. H., & Ittonen, K. (2012). Chief Executive Officers (CEOs) Educational Background andFirm Performance An empirical study on Manufacturing and IT listed firms in the Stockholm StockExchange. UMEA University.Ayuso, S., & Argandoa, A. (2007). Responsible corporate governance: towards a stakeholder board ofdirectors?3(701). Madrid.Azar, A., & Rad, F. (2014). Board Characteristics and Firm Performance?: Malaysian Evidence.Journal of Research in Business Management, 2(6), 2834.Aziz, N., Abdullah, A., & Ibrahim, N. A. (2011). The impact of board profiles and CSR practicestowards firms accounting return: Top MSWG ranked companies. In 2011 IEEE Colloquium on Humanities,Science and Engineering (pp. 638643).Azizul Islam, M., & Deegan, C. (2008). Motivations for an organisation within a developing countryto report social responsibility information. Accounting, Auditing& Accountability Journal, 21(6), 850874.Bahreini, M., & Zain, M. M. (2013). Impact of Corporate Governance on Performance of Banking Sectorin Malaysia. Research Journal of Finance and Accounitng, 4(19), 53 63.Bajpai, M. A., & Mehta, M. (2014). Empirical Study of Board and Corporate Governance Practices inIndian Corporate Sector: Analysis of CG Practices of ITC and ONGC.Procedia Economics and Finance, 11(14), 4248.Baraco, D. G., Hancock, P., & Izan, H. Y. (2006). Factors influencing voluntary corporatedisclosure by Kenyan companies. Corporate Governance: An International Review, 14(2), 107125.Barako, D., & Brown, A. (2008). Corporate social reporting and board representation: evidence fromthe Kenyan banking sector. Journal of Management and Governance, 12(4), 309324.Baron, R. M., & Kenny, D. A. (1986). The Moderator-Mediator Variable Distinction in SocialPsychological Research?: Conceptual , Strategic , and Statistical Considerations. Journal ofPersonality and Social Psychology, 51(6), 11731182.Barros, C. P., Boubaker, S., & Hamrouni, A. (2013). Corporate Governance And Voluntary DisclosureIn France. Journal of Applied Business Research, 29(2), 561578.Baser, E. (2011). Endogeneity. Ihsan Dogramaci Bikent University.Bathula, H. (2008). Board Characteristics and Firm Performance?: Evidence from New Zealand. AUTUniversity New Zealand.Bayoud, M. S. N. (2012). Corporate social responsibility disclosure and organisational performance:the case of Libya, a mixed methods study. University of Southern Queensland.Bayoud, N. S., & Kavanagh, M. (2012). Corporate social responsibility disclosure: evidence fromlibyan managers. Global Journal of Business Research, 6(5), 7384.Bazine, E., & Vural, D. (2011). Voluntary Disclosure of Financial Targets. University ofGothenburg.Bear, S., Rahman, N., & Post, C. (2010). The Impact of Board Diversity and Gender Composition onCorporate Social Responsibility and Firm Reputation. Journal of Business Ethics, 97(2), 207221.Beardsell, J. (2008). The influence of CSR disclosure on corporate governance and companyperformance.Bebbington, J., Larrinaga, C., & Moneva, J. M. (2008). Corporate social reporting and reputationrisk management. Accounting, Auditing & Accountability Journal, 21(3), 337361.Beekes, W., Brown, P., Zhan, W., & Zhang, Q. (2012). The relationship between disclosure,information timeliness and corporate governance: A cross country study. Available at SSRN: http://ssrn.com/abstract=2139641 orhttp://dx.doi.org/10.2139/ssrn.2139641, (August).Behbahani, S., Zare, R., & Farzanfar, F. (2013). Examining the effect of auditing qualityon nonfinancial information disclosure quality. Interdisplinary Journal ofContemporary Business Journal, 4(12), 802810.Bellemare, M. F., Masaki, T., & Pepinsky, T. (2015). Lagged Explanatory Variables and theEstimation of Causal Effects, 140.Ben-Amar, W., Chang, M., & McIlkenny, P. (2015). Board Gender Diversity and Corporate Response toSustainability Initiatives: Evidence from the Carbon Disclosure Project. Journal of BusinessEthics.Bernardi, R. A. (2010). Women Directors and Corporate Social Responsibility. Electronic Journal ofBusiness Ethics and Organization Studies, 15(2), 1521.Bhutta, N. T., Zulfiqar, S., & Shah, A. (2014). Investors Reaction to the Implementation ofCorporate Governance Mechanisms. Open Journal of Accounting, 2014(January), 38.Bidhari, S. C., & Siti Aisjah, U. S. (2013). Effect of Corporate Social Responsibility InformationDisclosure on Financial Performance and Firm Value in Banking Industry Listed at Indonesia StockExchange. European Journal of Business and Management Vol.5, No.18, 2013, 5(18), 3947.Birjandi, H., & Hakemi, B. (2015). The study effect agency theory and signalling theory on thelevel of voluntary disclosure of listed companies in Tehran Stock Exchange. Research Journal ofFinance and Accounting, 6(1), 174184.Bonsn, E., & Bednrov, M. (2014). CSR reporting practices of Eurozone companies.Revista de Contadbilidad - Spanish Accounting Review.http://doi.org/10.1016/j.rcsar.2014.06.002Boulouta, I. (2013). Hidden Connections: The Link Between Board Gender Diversity and CorporateSocial Performance. Journal of Business Ethics, 113(2), 185197.Bowerman, S., & de Villers, C. (2012). Corporate Responsibility Reporting in the UK and Japan. InSARS Symposium (pp. 141). Hamilton, New Zealand.Bowrin, A. R. (2013). Corporate social and environmental reporting in the Caribbean.Social Responsibility Journal, 9(2), 259280. http://doi.org/10.1108/SRJ-08-2011-0074Braam, G. (2010). Board and auditor interlocks and voluntary disclosure in annualreports.Brammer, S., & Pavelin, S. (2008). Factors influencing the quality of corporateenvironmental disclosure. Business Strategy and the Environment, 17(8), 120136.Branco, M. C., & Rodrigues, L. L. (2008). Factorsi influencing social responsibility disclosure byPortuguese companies. Journal of Business Ethics, 83(4), 685701.Brick, I. E., & Chidambaran, N. K. (2010). Board meetings, committee structure, and firm value.Journal of Corporate Finance, 16(4), 533553.British American Tobacco. (2013) Annual reportBroome, L., Conley, J., & Krawiec, K. (2010). Dangerous Categories: Narratives of Corporate BoardDiversity. North Carolina Law Review, 89, 759808.Bryman, A., & Bell, E. (2011). Business Research Methods 3rd Edition. Oxford University Press.Bukair, A. A., & Abdul Rahman, A. (2015). The Effect of the Board of Directors Characteristics onCorporate Social Responsibility Disclosure by Islamic Banks. Journal of Management Research, 7(2),506.Buniamin, S., Alrazai, B., Johari, N. H., & Abdul Rahman, N. R. (2011). Corporate GovernancePractices and Environmental Reporting of Companies in Malaysia?: Finding Possibilities of DoubleThumbs Up. Jurnal Pengurusan, 32, 5571.Bushee, B. J., Ellen, M., & Gerakos, J. (2008). Institutional investor preferences for corporategovernance mechanisms.Bustami, R., Nasruddin, E., Sen, K., & Ng, F. (2011). Ethnic Diversity in the Pluralistic Economy?:Corporate Social Responsibility ( CSR ) in Four Critical Areas of Organizational Integration inMalaysia and Beyond. Asian CSR and Sustainability Review, 2(November), 4460.Butler, S. R. (2012). Virginia Law & Business Review All on Board?! Strategies for ConstructingDiverse Boards of Directors. Viginia Law & Business Review, 7(August 2011), 6196.Buy, P., Oberholzer, M., & Andrikopoulos, P. (2011). An investigation of the economic performanceof sustainability reporting companies versus non-reporting companies: A South African perspective.Journal of Social Science, 29(2), 151158.Campbell, K., & Mnguez-Vera, A. (2008). Gender Diversity in the Boardroom and FirmFinancial Performance. Journal of Business Ethics, 83(3), 435451.Carroll, C. E., & Einwiller, S. A. (2014). Communication and Language Analysis in theCorporate World Disclosure Alignment and Transparency Signalling in CSR Reports(Vol. i). IGI Global.Carter, D., D'Souza, F., Simkins, B.J. & Simpson, W. G . (2007). The Diversities of Corporate BoardCommittees and Financial Performance. SSRN Electronic Journal (1-41)Carter, D., DSouza, F., Simkins, B. J., & Simpson, W. G. (2010). The Gender and Ethnic Diversityof US Boards and Board Committees and Firm Financial Performance. Corporate Governance: AnInternational Review, 18(5), 396414.Cessna, J. M. (2014). Relationships between parenting self-efficacy and distress in parents withand without cancer. ProQuest Dissertations and Theses, (May), 47.Chaghadari, M. F. (2011). Corporate Governance and Firm Performance. In 2011 InternationalConference on Sociality and Economic Development (Vol. 10, pp. 484 489).Chan, A., Sun, J., & Sun, J. (2012). Independent audit committee members board tenure and auditfees. Odette School of Business.Chauhan, P. P. (2013). A study of shareholder value creation and measurement in IndianPharmaceutical Industry. International Journal of Conception on Management and Social Sciences, 1,58.Che Ahmad, A., & Osazuwa, N. P. (2015). Directors Culture and Environmental Disclosure Practice ofCompanies in Malaysia. International Journal of Business and Technopreneurship, 5(1), 99114.Chen, D., Li, J., Liang, S., & Wang, G. (2011). Macroeconomic control, political costs and earningsmanagement: Evidence from Chinese listed real estate companies. China Journal of AccountingResearch, 4(3), 91106.Chen, H.-L. (2013). CEO Tenure , Independent Directors and Corporate Innovation.Journal of Applied Finance & Banking, 3(5), 187197.Chen, K. C. W., Chen, Z., & Wei, K. C. J. (2009). Legal protection of investors, corporategovernance, and the cost of equity capital. Journal of Corporate Finance, 15(3), 273 289.Cheng, B., Ioannou, I., & Serafeim, G. (2013). Corporate Social Responsibility and Accessto Finance. Str, forthcoming.Cheng, S., Lin, K. Z., & Wong, W. (2015). Corporate social responsibility reporting andfirm performance: evidence from China. Journal of Management & Governance, (JANUARY).Cheung, P., & Mak, W. (2010). Responsibility disclosure and financial performance.Simon Fraser University.Cheung, Y., Jiang, P., & Tan, W. (2010). A transparency disclosure index measuring disclosures?:Chinese listed companies. Journal of Accounting and Public Policy, 29(3), 259280.Choi, J.-S., Kwak, Y.-M., & Choe, C. (2010). Corporate social responsibility and corporatefinancial performance: Evidence from Korea. Australian Journal of Management, 35(3), 291311.Christopher, T., & Hassan, S. (2005). Culture and corporate governance statement disclosure, (8).Colaco, H. M. J., Myers, P., & Nitkin, M. R. (2011). Pathways to leadership: Board independence,diversity and the emerging pipeline in the United States for women directors. International Journalof Disclosure and Governance, 8(2), 122147.Cook, A., & Glass, C. (2015). Diversity begets diversity? The effects of board composition on theappointment and success of women CEOs. Social Science Research, 53, 137 147.Cormier, D., Ledoux, M.-J., & Magnan, M. (2011). The informational contribution of social andenvironmental disclosures for investors. Management Decision, 49(8), 12761304.Cormier, D., & Magnan, M. (2009). Social and Environmental Disclosures?: Substitutes orComplements?? Cahier de Recherche, (February).Cornett, M. M., McNutt, J. J., & Tehranian, H. (2009). Corporate governance and earnings managementat large U.S. bank holding companies. Journal of Corporate Finance, 15(4), 412430.Crisstomo, V. L., Freire, F. D. S., & Vasconcellos, F. C. De. (2011). Corporate socialresponsibility, firm value and financial performance in Brazil. Social Responsibility Journal,7(2), 295309.Cuadrado-ballesteros, B. (2015). The role of independent directors at family firms in relation tocorporate social responsibility disclosures. International Business Review,24, 890901.Dagsson, S., Larsson, E., & Salberg, H. (2011). How age diversity on the Board ofDirectors affects Firm Performance. Blekinge Institute of Technology.Dang, R., Bender, A.-F., & Scotto, M.-J. (2014). Women On French Corporate Board Of Directors: HowDo They Differ From Their Male Counterparts? Journal of Applied Business Research, 30(2), 489Dapko, J. L. (2012). Perceived Firm Transparency: Scale and Model Development.ProQuest Dissertations and Theses, (January), 243Darmadi, S. (2011). Board diversity and firm performance?: the Indonesian evidence.Corporate Ownership and Control, 8, 138.Darus, F., Hamzah, E. A. C. K., & Yusoff, H. (2013). CSR Web Reporting: The Influence of OwnershipStructure and Mimetic Isomorphism. Procedia Economics and Finance, 7(Icebr), 236242.Darus, F., Othman, S., & Arshad, R. (2014). Accountability and Transparency of Corporate SocialResponsibility Reporting and Corporate Reputation?: Evidence from an Emerging Economy. In WorldBusiness and Economics Research Conference (pp. 1 16).Davis, G. F., & Cobb, J. A. (2009). Resource Dependence Theory?: Past and Future ResourceDependence Theory?: Past and Future Abstract. Research in the Sociology of Organization, 131.Dawkins, C., & Ngunjiri, F. W. (2008). Corporate social responsibility reporting in South Africa.Journal of Business Communication, 45(3), 286308.Day, R., & Woodward, T. (2009). CSR reporting and the UK financial services sector.Journal of Applied Accounting Research, 10(3), 159175.De Villiers, C., Naiker, V., & van Staden, C. J. (2011). The Effect of Board Characteristics onFirm Environmental Performance. Journal of Management.Dellis, M., Gaganis, C., Hasan, I., & Pasiouras, F. (2015). The Effect of Board Directors fromCountries with Different Genetic Diversity Levels on Corporate Performance.Derksen, N. J. (2013). The Quality of Corporate Social Responsibility ( CSR ) Reporting in theNetherlands. University of Amsterdam.Dezs, C. L., & Ross, D. G. (2012). Does Female Representation in Top Management Improve FirmPerformance? A Panel Data Investigation. Strategic ManagementJournal, 33(9), 10721089.Dhaliwal, D. S., Li, O. Z., Tsang, A., & Yang, Y. G. (2011). Voluntary NonfinancialDisclosure and the cost of equity capital: The initiation of Corporate SocialResponsibility Reporting. American Accounting Association, 86(1), 59100.Diplock, J., Kilaas, L., & Wilderotter, M. (2011). Women in the boardroom: A global perspective.Deloitte Global Center for Corporate Governance, (November).Dobbin, F., & Jung, J. (2011). Corporate board gender diversity and stock performance: Thecompetence gap or institutional investor bias? North Carolina Law Review, 89(2007), 809837.Dogan, M., Coskun, E., & elik, O. (2007). Is timing of financial reporting related to firmperformance?- An examination on Ise listed companies. International Research Journal of Finance andEconomics, (12).Dominguez, A. A. (2011). The impact of human resource disclosure on corporate image.Journal of Human Resource Costing & Accounting, 15(4), 279298.Donker, H., & Zahir, S. (2008). Towards an impartial and effective corporate governance ratingsystem. Corporate Governance, 8(1), 8393.Donoher, W. J., Reed, R., & Storrud-Barnes, S. F. (2007). Incentive Alignment, Control, and theIssue of Misleading Financial Disclosures. Journal of Management, 33(4), 547569.Douglas, A., Doris, J., & Johnson, B. (2005). Case study corporate social reporting in Irishfinancial institutions. The TQM Magazienes, 16(6), 387395.Drobetz, W., Merikas, A., Merika, A., & Tsionas, M. G. (2014). Corporate social responsibilitydisclosure?: The case of international shipping q. Tranportaion Research Paper, 71, 1844.Dutta, P., & Bose, S. (2008). Gender diversity in the boardroom and financial performance ofcommercial banks: Evidence from Bangladesh. The Cost Management, 34(6), 70 74.Duztas, S. (2008). Corporate governance: The effects of board characteristics, informationtechnology maturity and tranparency on company performance. Yeditepe University.Ebiringa, O. T. (2011). Benchmarking incidence of distress in the nigerian banking industry onaltman scale. Serbian Journal of Management, 6(2), 221230.Ehikioya, B. I. (2009). Corporate governance structure and firm performance in developingeconomies: evidence from Nigeria. Corporate Governance, 9(3), 231243.Ekowood International Berhad. (2013) Annual reportEl Mosaid, F., & Boutti, R. (2012). Relationship between Corporate Social Responsibilityand Financial Performance in Islamic Banking. Research Journal of Finance and Accounting, 3(10),93103.Elsakit, O. M., & Worthington, A. C. (2014). The Impact of Corporate Characteristics and CorporateGovernance on Corporate Social and Environmental Disclosure: A Literature Review. InternationalJournal of Business and Management, 9(9), 115.Emilsson, L., Classon, M., & Bredmar, K. (2012). CSR and the quest for profitability usingEconomic Value Added to trace profitability. International Journal of Economics and ManagementScience, 2(3), 4354.Erhemjamts, O., Li, Q., & Venkateswaran, A. (2013). Corporate Social Responsibility and Its Impacton Firms Investment Policy, Organizational Structure, and Performance. Journal of Business Ethics,118(2), 395412.Evgeny, I. (2015). The impact of financial leverage on firm performance: evidence from Rusia.Journal of Corporate Finance Research, 2(34).Fahmi, M. R. (2012). Analyzibg the relationship between tax holiday and foreign direct investment.Ritsumeikanasia Pacfic UniversityFan, S. P. (2012). Is Board Diversity Important for Firm Performance and Board Independence?? - Anexploratory study of Singapore Listed Companies.Farook, S., Hassan, M. K., & Lanis, R. (2011). Determinants of corporate social responsibilitydisclosure: the case of Islamic banks. Journal of Islamic Accounting and Business Research, 2(2),114141.Fatima, A. H., Abdullah, N., & Sulaiman, M. (2015). Environmental disclosure quality?: examiningthe impact of the stock exchange of Malaysia s listing requirements. Social ResponsibilityJournal, 11(4), 904922.Fauzi, F., & Locke, S. (2012). Board structure, ownership structure and firm performance: a studyof New Zealand listed-firms. Asian Academy of Management Journal of Accounting and Finance, 8(2).Feijoo, B. F., Romero, S., & Ruiz, S. (2012). Does Board Gender Composition affect Corporate SocialResponsibility Reporting?? International Journal of Business and Social Science, 3(1), 3138.Fernandez Gago, R., Cabeza Garcia, L., & Nieto, M. (2016). Corporate social responsibility, boardof directors, and firm performance: an analysis of theirrelationships . Review of Managerial Science, 104, 85104.Ferreira, C. J., Ding, D. kK, & Wongchoti, U. (2014). Does It Pay to Outclass? CorporateSocial Responsibility and Its Impact on Firm Value. Research Collection Lee Kong Chian.Ferreira, D. (2010). Board Diversity. JWBT, 225242.Fiori, G., Donato, F., & Izzo, M. F. (2009). Corporate social responsibility and firms performance,an analysis on Italian listed companies. In Performance Measurement Association Conference (PMA)(pp. 114).Fiorillo, D., & Sabatini, F. (2015). Structural social capital and health in Italy. Economics& Human Biology, 17, 129142.Fodio, I. M., & Oba, V. C. (2012). Gender Diversity in the Boardroom and Corporate Philanthropy?:Evidence from Nigeria. Research Journal of Finance and Accounting, 3(8), 6369.Folorunsho Monsuru, A., & Adetunji Abdulazeez, A. (2014). The effects of corporate socialresponsibility activity disclosure on corporate profitability: Empirical evidence from Nigeriancommercial banks. IOSR Journal of Economics and Finance, 2(6), 17 25.Fooladi, M., & Shukor, Z. A. (2012). Board of Directors , Audit Quality and firm performance?:Evidence from Malaysia. In National Research & Innovation Conference for Graduate Students inSocial Sciences (pp. 8796).French, M. T., & Popovici, I. (2011). That instrument is lousy! In search of agreement when usinginstrumental variables estimation in substance use research. Health Economics, 20(2), 12746.Fronti, I. G. (2007). Corporate social reporting in developing countries: the case of Argentina. InResearch Forum - Annual Congress of the European Accounting Association (pp. 191206).Galani, D., Gravas, E., & Stavropoulos, A. (2011). The relation between firm size and environmentaldisclosure. International Coference on Applied Economicsm ICOAE, 179186.Galia, F., & Zenou, E. (2013). Does board diversity influence innovation?? The impact of gender andage diversity on innovation types. In XXII Conference Internationale de Management Strategic (pp.1012).Gallego lvarez, I., Mara Garca Snchez, I., & Rodrguez Domnguez, L. (2008).Voluntary and compulsory information disclosed online. Online Information Review,32(5), 596622.Gallego-lvarez, I., Garca-Snchez, I., & Rodrguez-Dominguez, L. (2010). TheInfluence of Gender Diversity on Corporate Performance. Revista de Contabilidad, 13(1), 5388.Gallo, P. J., & Christensen, L. J. (2011). Firm Size Matters: An Empirical Investigation ofOrganizational Size and Ownership on Sustainability-Related Behaviors. Business & Society, 50(2),315349.Gamerschlag, R., Mller, K., & Verbeeten, F. (2010). Determinants of voluntary CSR disclosure:empirical evidence from Germany. Review of Managerial Science, 5(2-3), 233262.Garba, T., & Abubakar, B. A. (2014). Corporate board diversity and financial performance ofinsurance companies in Nigeria: an application of panel data approach. Asian Economic and FinancialReview, 4(2), 257277.Garca-meca, E., Garca-snchez, I., & Martnez-ferrero, J. (2015). Board diversity and its effectson bank performance?: An international analysis. Journal of Banking & Finance, 53, 202214.Gentry, R. J., & Shen, W. (2010). The relationship between accounting and market measures of firmfinancial performance: how strong is it? Journal of Managerial Issues, 12(4), 514530.George, D., & Mallery, P. (2013). IBM SPSS statistics 21 step by step: a simple guide andreference. IBM Statistics.Germain, L., Galy, N., & Lee, W. (2014). Corporate governance reform in Malaysia: Board size,independence and monitoring. Journal of Economics and Business, 75, 126162.Gevers, E. (2012). Adherence to the spirit of corporate governance?: The ethics of executiveremuneration. University of Johannesburg.Ghazali, N. A. M., & Weetman, P. (2006). Perpetuating traditional influences: Voluntary disclosurein Malaysia following the economic crisis. Journal of International Accounting, Auditing andTaxation, 15(2), 226248.Ghoul, S. El, Guedhami, O., Kwok, C. C. Y., & Mishra, D. (2010). Does Corporate SocialResponsibility Affect the Cost of Capital?? *. SSRN Electronic Journal.Gill, A., Sharma, S. P., Mand, H. S., & Mathur, N. (2012). The relationship between corporategovernance and the investment decision of small business firms in India. Journal of Finance andInvestment Analysis, 1(2), 4159.Giordano, S. (2010). Accounting ceremony in corporate social reports. Halshs, 1, 119.Giovinco, A. (2014). Gender Diversity in the Boardroom:Context and Spanish Case. SSRNElectronic Journal, 119.Grbin, M., Albu, N., & Albu, N. (2012). Board Members Financial Education and Firms Performance?: Empirical Evidence for Bucharest Stock Exchange Companies. International Journal ofSocial, Management, Economic and Business Engineering, 6(9), 339343.Gonalves, R. D. S., Medeiros, O. R., Niyama, J. K., & Weffort, E. F. J. (2013). Social Disclosureand Cost of Equity in Public Companies in Brazil. Revisita Contabilidade. Finance, 24(62), 113124.Gottesman, A. A., & Morey, M. R. (2010). CEO Educational Background and Firm Financial Performance.Journal of Applied Finance, 2, 7082.Grahovar, M. (2012). The role of corporate social disclosure?: trust, reputation or fashion tool.Gray, R., Owen, D., & Adams, C. (1996). Accounting and cccountability.Gregoric, a, Oxelheim, L., Randy, T., & Thomsen, S. (2009). Corporate governance as a source ofcompetitiveness for Nordic firms.Gu, Z., & Wu, J. S. (2003). Earnings skewness and analyst forecast bias. Journal of Accounting andEconomics, 35(1), 529Guevara, C. A., & Polanco, D. (2013). Correcting For Endogeneity Without Instruments in DiscreteChoice Models: The Multiple Indicator Solution. Working Paper for the 3rd International ChoiceModeling Conference.Gul, F. A., & Leung, S. (2004). Board leadership, outside directors expertise and voluntarycorporate disclosures. Journal of Accounting and Public Policy, 23(5), 351379.Gul, F. A., Srinidhi, B., & Ng, A. C. (2011). Does board gender diversity improve theinformativeness of stock prices? Journal of Accounting and Economics, 51(3), 314 338.Guthrie, J., & Abeysekera, I. (2006). Content analysis of social, environmental reporting: what isnew? Journal of Human Resource Costing & Accounting, 10(2), 114126.Guthrie, J., Cuganesan, S., & Ward, L. (2006). Social and environmental reporting?:the Australianfood and beverage industry, 140.Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a researchmethod to inquire into intellectual capital reporting. Journal of IntellectualCapital, 5(2), 282293.Gyapong, E., Monen, R., & Hu, F. (2015). Do Women and Ethnic Minority DirectorsInfluence Firm Value?? Evidence from an Emerging Market with a History of Legal Racial Segregation. Journal of Business Finance and Accounting Capital Markets Conference, 155.H?bek, P., & Wolniak, R. (2015). Assessing the quality of corporate social responsibility reports:the case of reporting practices in selected European Union member states. Quality & Quantity,399420.Hafsi, T., & Turgut, G. (2013). Boardroom Diversity and its Effect on Social Performance?:Conceptualization and Empirical Evidence. Journal of Business Ethics, 112, 463479.Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2009). Multivariate data analysis.Hamrouni, A., Miloudi, A., & Benkraiem, R. (2015). Signalling Firm Performance Through CorporateVoluntary Disclosure. The Journal of Applied Business Research, 31(2), 609620.Handajani, L., Subroto, B., & Erwin, S. T. (2014). Does Board Diversity Matter on Corporate SocialDisclosure?? An Indonesian Evidence. Journal of Economics and Sustainable Development, 5(9), 817.Haniffa, R. ., & Cooke, T. E. (2005). The impact of culture and governance on corporate socialreporting. Journal of Accounting and Public Policy, 24(5), 391430.Harandi, S., & Khanagha, J. B. (2013). Aduting quality and disclosure quality.Interdisciplinary Journal of Contemporary Research in Business, 5(7), 247257.Hardy, M., & Bryman, A. (2004). Handbook of Data Analysis Analyzing Panel Data?: Fixed- andRandom-Effects Models Analyzing Panel Data?: Fixed- and Random- Effects Models. Methods.Harjoto, M., Laksmana, I., & Lee, R. (2015). Board Diversity and Corporate Social Responsibility.Journal of Business Ethics, 132(4), 641660.Harrison, J. S., & Wicks, A. C. (2013). Stakeholder Theory , Value , and Firm Performance.Business Ethics Quarterly, 1(January), 97124.Harrison, T. M., & Sigit, D. (2014). Transparency , participation , and accountability practicesin open government?: A comparative study. Government InformationQuarterly, 31(4), 513525.Harun, H., Yahya, S., Chambers, A., Manesh, S., & Ismail, I. (2004). Level of corporatedisclosure in Malaysia. In Fourth Asia Pacific Interdisciplinary Research in AccountingConference.Harwell, M. R. (2010). Research design in qualitative/quantitative mixed methods. InOpportunities and challenges in designing and conducting inquiry (pp. 147182).Hassan, M. K., & Halbouni, S. S. (2013). Corporate governance, economic turbulence and financialperformance of UAE listed firms. Studies in Economics and Finance, 30(2), 118138.Hassan, N. T. (2010). Corporate social responsibility disclosure?: an examination of framework ofdeterminants and consequences. Durham University.Hassan, O. A. G., Romilly, P., Giorgioni, G., & Power, D. (2009a). The value relevance ofdisclosure: Evidence from the emerging capital market of Egypt. International Journal ofAccounting, 44(1), 79102.Hassan, O. A. G., Romilly, P., Giorgioni, G., & Power, D. (2009b). The value relevance ofdisclosure: Evidence from the emerging capital market of Egypt. International Journal ofAccounting, 44(1), 79102.Hassan, O., & Marston, C. (2010). Disclosure measurement in the empirical accounting literature?: areview article. West London.Hassn, N. T. (2014). Corporate Governance , Degree of Multi- nationality , and Corporate SocialResponsibility Disclosure?: Evidence from the UK. Journal of Empirical Research in Accounting andAuditing, 1(1).Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capitalmarkets: A review of the empirical disclosure literature. Journal of Accounting and Economics,31(1-3), 405440.Heenetigala, K. (2011). Corporate Governance Practices and Firm Performance of Listed Companies inSri Lanka. Victoria University Melbourne.Hermalin, B. E., & Weisbach, M. S. (2012). Information Disclosure and Corporate. The Journal ofFinance, LXVII(1).Ho, H., Chau, K., & Cheung, P. (2012). Intellectual Capital Disclosure and Initial PublicOfferings?: Evidence from Hong Kong. Journal of Applied Economics and Business Research, 2(2),5668.Ho, P., & Taylor, G. (2013). Corporate governance and different types of voluntarydisclosure. Pacific Accounting Review, 25(1), 429.Holcomb, J. L., Upchurch, R. S., & Okumus, F. (2007). Corporate social responsibility?:what are top hotel companies reporting?? International Journal of Contemporary Hospitality, 19(6),461475.Hopwood, A. G. (2009). Accounting and the environment. Accounting, Organizations and Society,34(3-4), 433439.Horvth, R., & Spirollari, P. (2012). Do the board of directors characteristics influece firm'sperformance? The US evidence. Prague Economic Papers, 00(402).Hossain, M., & Hammami, H. (2009). Voluntary disclosure in the annual reports of an emergingcountry: The case of Qatar. Advances in Accounting, 25(2), 255265.Hossain, M. M., Rowe, A. L., & Quaddus, M. (2010). Drivers and barriers of corporate social andenvironmental reporting ( CSER ) practices in a developing country?: Evidence from Bangladesh.Hou, S. R. S., & Chin, W. C. (2012). Outside director experience , compensation , and performance.Managerial Finance, 38(10), 9914938.Hsu, W.-T., Chen, H.-L., & Cheng, C.-Y. (2013). Internationalization and firm performance of SMEs:The moderating effects of CEO attributes. Journal of World Business, 48(1), 112.Htay, S. N. N., & Sufian, F. (2012). Simultaneous relationship among market performance, risk anddisclosure quality: empirical evidence from Malaysian listed banks. Contemporary Research CenterAustralia 2013, 131.Huang, S. (2013). Board Tenure and Firm Performance. SSRN Electronic Journal, (May), 158.Hung, M., Shi, J., & Wang, Y. (2012). The effect of mandatory corporate social responsibilityreporting on information asymmetry: evidence from a quasi-natural experiment in China.Hung, M., & Wang, Y. (2014). Mandatory CSR Disclosure and Shareholder Value: Evidence from China.Husillos, J., & Alvarez, M. (2008). A stakeholder-theory approach to environmental disclosures bysmall and medium enterprises ( smes ). RC-SAR, 11(1), 125156.Hussainey, K., & Mouselli, S. (2009). Disclosure quality and stock returns in the UK. Hussainey,K., & Salama, A. (2010). The Importance of Corporate EnvironmentalReputation to Investors. Journal of Applied Accounting Research, 11(3), .229 241.Hutten, E. (2014). The Effects of Corporate Governance on Firm Performance.Iatridis, G. E. (2013). Environmental disclosure quality: Evidence on environmental performance,corporate governance and value relevance. Emerging Markets Review, 14, 5575.Ibrahim, A. H., & Hanefah, M. M. (2014). Board Diversity And Corporate Social Responsibility InJordan. In 3rd Conference on Management, Economics and Finance (pp. 118).Ibrahim, K., & Jaafar, H. (2013). Corporate Governance and Disclosure on Segment Reporting?:Evidence from Nigeria. In Global Business and Finance Research Conference (pp. 119).Idowu, S. O., & Papasolomou, I. (2007). Are the corporate social responsibility matters based ongood intentions or false pretences? An empirical study of the motivations behind the issuing of CSRreports by UK companies. Corporate Governance, 7(2), 136147.Ijas, J. (2012). The Impact of Board Gender Diversity on Corporate Responsibility Performance inthe FTSE 100 Dissertation submitted in partial fulfilment of the requirement for the MSc inCorporate Governance & Business Ethics Department of Management , Birkbeck College .Ioannou, I., & Serafeim, G. (2014). The Impact of Corporate Social Responsibility on InvestmentRecommendations.Ionel-alin, I., Irimie, P., & Nicoleta, I. (2012). Environmental Reporting and Good Practice ofCorporate Governance?: Petroleum Industry Case Study. Procedia - Social and Behavioral Sciences,3(12), 961967.Iqbal, N., Ahmad, N., & Nadeem, M. (2012). Impact of Corporate Social Responsibility on FinancialPerformance of Corporations?: Evidence from Pakistan. International Journal of Learning andDevelopment, 2(6), 107118.Iravani, R. M., Zadeh, S. M., Forozia, A., Shafaruddin, N., & Mahroein, H. (2012). Study of FactorsAffecting Young Consumers to Choose Green Products. Journal of Basic and Applied ScientificResearch, 2(6), 55345544.Ismail, R. F., Arshad, R., Othman, S., & Mara, U. T. (2012). The influence of voluntary riskdisclosure of firms market value. In 3rd IInternational conference on buaisness and economicresearch (pp. 29072934).Issham, I., Hwa, Y. S., Abdulbasah, A., & Ayub, M. A. (2008). Economic value added (EVA) as aperformance measurement for glcs vs non-glcs: evidence from BursaMalaysia. Prague Economic Papers, 3(Mic), 168179.Iyabo, O. M. B. (2013). Sources of workplace stressors among university lecturers in Southwest Nigeria: implication for counselling. In 1st Annual InternationalInterdisciplinary Conference (pp. 2426).Jamali, D., Safieddine, a., & Daouk, M. (2007). Corporate governance and women: an empirical studyof top and middle women managers in the Lebanese banking sector. Corporate Governance, 7(5),574585.Jamali, D., Safieddine, A. M., & Rabbath, M. (2008). Corporate governance and corporate socialresponsibility synergies and interrelationships. Corporate Governance, 16(5), 443459.Janggu, T., Darus, F., Zain, M. M., & Sawani, Y. (2014). Does Good Corporate Governance Lead toBetter Sustainability Reporting? An Analysis Using Structural Equation Modeling. Procedia - Socialand Behavioral Sciences, 145, 138145.Jayasree. (2013). Disclosures and stock price volatility: A study of Indian stock market.The International Journal of Management, 1(3), 111.Jensen, M. C., & Meckling, W. H. (1976). Theory of the Firm?: Managerial Behavior , Agency Costsand Ownership Structure Theory of the Firm?: Managerial Behavior , Agency Costs and OwnershipStructure. Journal of Financial Economics, 3(4), 305 360.Ji, X., Lu, W., & Qu, W. (2015). Determinants and economic consequences of voluntary disclosure ofinternal control weaknesses in China. Journal of Contemporary Accounting & Economics, 11, 117.Jia, M., & Zhang, Z. (2012). Women on boards of directors and corporate philanthropic disasterresponse. China Journal of Accounting Research, 5(1), 8399.Jiao, Y. (2010). Stakeholder welfare and firm value. Journal of Banking and Finance, 34(10),25492561.Jihene, F., & Robert, P. (2013). The effect of intellectual capital disclosure on the valuecreation?: An empirical study using Tunisian annual reports. International Journal of Accountingand Financial Reporting, 3(1), 81107.Jindal, V. (2015). Board Diversity and Firm Performance Influenced by Ownership Concentration?:Evidence from India, (765).Jindal, V., & Jaiswall, M. (2015). Board Diversity and Firm Performance Influenced by OwnershipConcentration?: Evidence from India.Jitaree, W. (2015). Corporate social responsibility disclosure and financial performance?:evidence from Thailand. University of Wollongong.Jizi, M., Salama, A., Dixon, R., & Stratling, R. (2014). Corporate governance and corporatesocial responsibility disclosure: evidence from the US banking sector. Journal of Business Ethics,44(April), 0103.Jo, H., & Harjoto, M. a. (2011). The Causal Effect of Corporate Governance on Corporate SocialResponsibility. Journal of Business Ethics, 106(1), 5372.Johl, S. K., Kaur, S., & Cooper, B. J. (2015). Board Characteristics and Firm Performance: Evidencefrom Malaysian Public Listed Firms. Journal of Economics, Business and Management, 3(2), 239243.Johl, S. K., & Salami, O. L. (2015). Impact of board composition on firm performance: a study onlisted firms in Malaysia. Journal of Contemporary Management Sciences, 3(3), 94102.Johnson, S. G., Schnatterly, K., & Hill, a. D. (2012). Board Composition Beyond Independence:Social Capital, Human Capital, and Demographics. Journal of Management, 39(1), 232262.Jones, W., & Citadel, T. (2006). An examination of the business sector differentials betweenhistorical meaures of risk and the risk implied by economic value. Journal of Business & EconomicsResearch, 4(12), 6168.Jose, M. L., Lancaster, C., Stevens, J. L., & Jennnings, J. A. (2012). Stability of excellence:revealed patterns in Tobins q ratios. Journal of Applied Business Research, 12(2), 8391.Julizaerma, M. K., & Mohamad, Z. (2012). Gender Diversity in the Boardroom and Firm Performance ofMalaysian Public Listed Companies . Procedia - Social and Behavioral Sciences, 65(ICIBSoS),10771085.Karagiorgos, T. (2010). Corporate Social Responsibility and Financial Performance?: An EmpiricalAnalysis on Greek. European Research Studies, XIII(4).Karaibrahimohgu, Z. Y. (2010). Corporate social responsibility in times of financial crisis.African Journal of Business Management, 4(April), 382389.Katmon, N., & Farooque, O. Al. (2015a). Exploring the Impact of Internal Corporate Governance onthe Relation Between Disclosure Quality and Earnings Management in the UK Listed Companies. Journalof Business Ethics.Katmon, N., & Farooque, O. Al. (2015b). Exploring the Impact of Internal Corporate Governance onthe Relation Between Disclosure Quality and Earnings Managementin the UK Listed Companies. Journal of Business Ethics.Katmun, N. (2012). Disclosure quality determinants and consequences. DurhamUniversity.Khan, A. G. (2012). The relationship of capital structure decisions with firm performance:A study of the engineering sector of Pakistan. International Journal of Accounting and FinancialReporting, 2(1), 245262.Khan, A. R., Mutakin, M. B., & Siddiqui, J. (2012). Responsibility disclosures?: evidence from anemerging economic. Journal of Business Ethics, 141.Khan, H. (2010). The effect of corporate governance elements on corporate social responsibility (CSR ) reporting. International Journal of Law and Management, 52(2), 82109.Khan, M. H.-U.-Z. (2010). The effect of corporate governance elements on corporate socialresponsibility (CSR) reporting: Empirical evidence from private commercial banks of Bangladesh.International Journal of Law and Management, 52(2), 82109.Khasharmeh, H. A., & Desoky, A. M. (2013). On-line Corporate Social Responsibility Disclosures?:The Case of the Gulf Cooperation Council ( GCC ) Countries. Global Review of Accounting andFinance, 4(2), 3964.Khatab, H., Masood, M., Zaman, K., Saleem, S., & Saeed, B. (2011). Corporate Governance and FirmPerformance?: A Case study of Karachi Stock Market. International Journal of Trade, Economic andFinance, 2(1), 3943.Kim, K., & Rasheed, A. A. (2013). Board heterogeneity and stability in firm performance: Anempirical study utilizing multi-theoretical approach. Corporat Board: Role, Duties and Composition,9(1), 2639.Kim, M. (2009). Motivations for engaging in Corporate Social Responsibility Reporting ComparativeStudy among Motivations for engaging in Corporate Social Responsibility Reporting Comparative Studyamong Different Industries in Sweden. Stockholm University.Kim, W. G. (2006). EVA and traditional accounting measures: which metric is a better predictor ofmarket value of hospitality companies? Journal of Hospitality & Tourism, 30(34), 3349.Kim, Y., & Statman, M. (2012). Do Corporations Invest Enough in Environmental Responsibility??Journal Business Ethics, (June 2009), 115129.Kinkel, T. (2014). Board diversity and firm performance. Universiteit van Amsterdam.Kiran, A. (2014). Association between gender diversity in board composition and firmperformance: Empirical evidence from Finland. University of Oulu.Klerk, M. De, & Villiers, C. De. (2012). The value relevance of corporate responsibilityreporting: South African evidence. Meditari Accountancy Research, 20(1), 2138.Kok, T. (2008). Motivation for engaging in corporate social responsibility reporting comparativestudy among different industries in Sweden.Kolsi, M. C. (2012). The Determinants of Corporate Voluntary Disclosure?: Evidence from theTunisian Capital Market. Journal of Accounting Research & Audit Practise, XI(4).Kongmanila, X., & Takahashi, Y. (2009). Innovation , Export Performance and Profitability of LaoGarment Exporters. Int Journal of Economics and Management, 3(2), 225236.Kor, Y. Y., & Sundaramurthy, C. (2008). Experience-Based Human Capital and Social Capital ofOutside Directors. Journal of Management, 35(4), 9811006.Kotonen, U. (2009). Formal corporate social responsibility reporting in Finnish listed companies.Journal of Applied Accounting Research, 10(3), 176207.KPMG. (2011). KPMG International Responsibility Reporting 2011.Krafft, A. J., Qu, Y., & Quatraro, F. (2013). Corporate governance , value and performance offirms?: New empirical results on convergence from a large international database. Halshs, (1),151.Kurniasari, W., & Warastuti, Y. (2015). The relationship between CSR and profitability to firmvalue in Sri-Kehati Index. Journal of Economic Behaviour, 5, 314.Laiho, T. (2011). Agency theory and ownership structure-Estimating the effect of ownershipstructure on firm performance. Aalto University.Lan, Y., Wang, L., & Zhang, X. (2013a). Determinants and features of voluntary disclosure in theChinese stock market. China Journal of Accounting Research, 6(4), 265285.Lan, Y., Wang, L., & Zhang, X. (2013b). Determinants and features of voluntary disclosure in theChinese stock market. China Journal of Accounting Research, 6(4), 265285.Larkin, M. B., Bernardi, R. A., & Bosco, S. M. (2012). Board gender diversity , corporatereputation and market performance. International Journal of Banking and Finance, 9(1).Latif, R. A., Kamardin, H., Nisham, K., Mohd, T., & Adam, N. C. (2013). Multiple Directorships ,Board Characteristics and Firm Performance in Malaysia.Management, 3(2), 105111.Lazzaretti, K., Godoi, C. K., Camilo, S. P. O., & Marcon, R. (2013). Gender diversity inthe boards of directors of Brazilian businesses. Gender in Management: An InternationalJournal, 28(2), 94110.Letting, N., Aosa, E., & Machuki, V. (2012). Board Diversity and Performance of Companies Listed inNairobi Stock Exchange School of Business. International Journal of Humanities and Social Science,2(11), 172182.Levy, D. L., Szejnwald Brown, H., & de Jong, M. (2010). The Contested Politics of CorporateGovernance: The Case of the Global Reporting Initiative. Business & Society, 49(1), 88115.Li, Z. F. (2014). Endogeneity in CEO Power?: A Survey and Experiment. SSRN Electronic Journal,126.Lin, L. (2010). Corporate Social Responsibility in China?: Window Dressing or Structural Change.Berkeley Journal of International Law, 28(1).Lin, M., Lee, D., & Lee, L. (2011). Using Tobin s Q ratio to testing the stakeholder theoryapplied to the corporate social performance. African Journal of Business Management, 5(34),1295112957.Lina, K. S. (2013). The effect of corporate governance mechanism on the corporate socialresponsibility disclosure: evidence in Indonesia. In Brawijaya International Conference onAccounting and Business (pp. 2930).Liu, C., Uchida, K., & Yang, Y. (2010). Corporate governance and firm value during the globalfinancial crisis?: Evidence from ChinaLiu, D., Xu, S., & Yue, Y. (2013). The Information Contribution of Corporate Social ResponsibilityDisclosure for Investors in China. Journal of Convergence Information Technology (JCIT),8(December), 4349.Liu, G., Sun, J., & Sun, J. (2010). Director tenure and independent audit committee effectivenessDirector Tenure and Independent Audit Committee. International Research Journal of Finance andEconomics, (51).Liu, X., & Anbumozhi, V. (2009). Determinant factors of corporate environmental informationdisclosure: an empirical study of Chinese listed companies. Journal of Cleaner Production, 17(6),593600.Liu, Y., Wei, Z., & Xie, F. (2013). Do women directors improve fi rm performance in China?? Journalof Corporate Finance, 116.Lokman, N., Cotter, J., & Mula, J. (2009). Corporate governance quality, incentive factorsand voluntary corporate governance disclosure in annual report of Malaysia publiclylisted companies. In AFAANZ Doctoral Colloquium.Low, D. C. M., Roberts, H., & Whiting, R. H. (2015a). Gender diversity and fi rm performance?:Empirical evidence from Hong Kong , South Korea , Malaysia and Singapore. Pacific-Basin FinanceJournal, 121.Low, D. C. M., Roberts, H., & Whiting, R. H. (2015b). Pacific-Basin Finance Journal Board genderdiversity and fi rm performance?: Empirical evidence from Hong Kong, South Korea , Malaysia and Singapore. Pacific-Basin Finance Journal.Lu, C., Liao, G. M., & Yang, Y. (2007). Ownership Structure , Information Disclosure and CorporateValue?: An Empirical Analysis of Taiwan Companies. In 13th Asia Pacific Conference (pp. 698704).Lu, Y., & Abeysekera, I. (2014). Stakeholders power, corporate characteristics, and social andenvironmental disclosure: Evidence from China. Journal of Cleaner Production, 64, 426436.Lckerath-Rovers, M. (2013). Women on boards and firm performance. Journal of Management andGovernance, 17(2), 491509.Lucyanda, J., & Siagian, L. G. (2012). The Influence of Company Characteristics Toward CorporateSocial Responsibility Disclosure. In The 2012 International Conference on Business and Management(pp. 601619).M. Shamil, M., M. Shaikh, J., Ho, P.-L., & Anbalagan, K. (2014). The influence of boardcharacteristics on sustainability reporting Empirical evidence from Sri Lankan firms. Asian Reviewof Accounting, 22(2), 2014.Macdonald, R., & Mieke, S. (2015). Metrology in Medicine: From Measurements to Decision, withspecific reference to anesthesia and intensive care. Anesthesia and Analgesia, 120(1), 141.Madaschi, A. (2010). OWNERSHIP CONCENTRATION AND FIRM PERFORMANCE INITALY. Copenhagen Business School.Maditinos, D., evi, ?., & Theriou, N. (2006). A Review of the Empirical Literature on Earnings andEconomic Value Added ( EVA ) in Explaining Stock Market Returns. Which Performance Measure is More Value Relevant in the Athens Stock Exchange ( ASE )? In 5thAnnual Conference of the Hellenic Finance and Accounting Associaltion Thessalonik (pp. 1516).Mahadeo, J. D., Hanuman, V. O., & Soobaroyen, T. (2011). A longitudinal study of corporate socialdisclosures in a developing economy. Journal of Business Ethics,104, 545558.Mahadeo, J. D., Soobaroyen, T., & Hanuman, V. O. (2012). Board Composition andFinancial Performance: Uncovering the Effects of Diversity in an Emerging Economy. Journalof Business Ethics, 105(3), 375388.Mahbuba, S. (2013). Corporate Social Responsibility and Profitability?: A Case Study on DutchBangla Bank Ltd . International Journal of Business and Social Research, 3(4), 139145.Malhotra, N. K. (2010). Marketing research: an applied orientation. Prentice Hall.Mallin, C., Farag, H., & Ow-Yong, K. (2014). Corporate social responsibility and financialperformance in Islamic banks. Journal of Economic Behavior & Organization, 103(March 2013), 118.Malmqist, D., & Nilsson, M. (2013). The signalling value of provisions. Uppsala University.Mamun, A. Al, & Mansor, S. A. (2012). EVA as Superior Performance Measurement Tool.Scientific Research, 3(May), 310318.Mamun, A. Al, Yasser, Q. R., & Rahman, M. A. (2013). A Discussion of the Suitability of Only One vsMore than One Theory for Depicting Corporate Governance. Scientific Research, 4(January), 3748.Mandhachitara, R., & Poolthong, Y. (2011). A model of customer loyalty and corporate socialresponsibility. Journal of Services Marketing, 25(2), 122133.Marashdeh, Z. M. S. (2014). The Effect of Corporate Governance on Firm Performance in Jordan.University of Central Lancashire, PhD Thesis(March).Margaretha, F., & Isnaini, R. (2014). Board Diversity and Gender Composition on Corporate SocialResponsibility and Firm Reputation in Indonesia. Jurnal Manajemen Dan Kewiraushaan, 16(1), 18.Marimuthu, M., & Kolandaisamy, I. (2009). Ethnic and Gender Diversity in Boards of Directors andTheir Relevance to Financial Performance of Malaysian Companies. Journal of SustainableDevelopment, 2(3), 139148.Marinova, J., Plantenga, J., & Remery, C. (2010). Gender Diversity and Firm Performance?: Evidencefrom Dutch and Danish Boardrooms.Marn, K. J. T., & Romuald, D. F. (2012). The Impact of Corporate Governance Mechanism and Corporateperformance?: A study of Listed Companies in Malaysia . Journal ForThe Advancement of Science & Arts, 3(1), 3145.Martinelli, F., & Psychgyios, K. (2014). CSR reporting as a signal of good managementDo investors really care?? Stockholm Scholl of Economics.Mat Norwani, N., Mohamad, Z. Z., & Tamby Chek, I. (2011). Corporate governance failure andcorporate reporting: case of selected companies. International Journal of Business and SocialScience, 2(21), 205213.Matoussi, H., & Jardak, M. K. (2008). International Corporate Governance and Finance?: Legal ,Cultural and Political Explanations. In ERF 15th annual Conference (pp. 1 36).Mayanja, J. (2009). The proper role of shareholders in the decision-making processes of modernlarge Australian public companies. Australian Journal of Corporate Law, 24, 932.Mazzei, M. J., Rutherford, M. W., Farmer, L. allison J., & Oswald, S. L. (2011).Understanding indicators of new venture legitimacy: the relationship with firmperformance. In USASBE_2011_Proceedings (pp. 360381).Meeampol, S., Rodpetch, V., Srinammuang, P., & Wongsorntham, A. (2013). The relationship betweencorporate governance and earning quality: a case study of listed companies in the stock exchange ofThailand (SET). In Management, Knowledge and Learning International Conference (pp. 13451353).Menassa, E. (2010). Corporate social responsibility An exploratory study of the quality and extentcommercial banks. Journal of Applied Accounting Research, 11(1), 423.Messimer, A. (2016). The Role Of Corporate Social Performance In Mediating The Relationship BetweenTop Management Team Gender Diversity And Market Performance.Michelon, G. (2011). Sustainability disclosure and reputation?:a comparative study.Corporate Reputation Review, 14(2), 7996. http://doi.org/10.1057/crr.2011.10Michelon, G., Pilonato, S., & Ricceri, F. (2015). Critical Perspectives on Accounting CSR reportingpractices and the quality of disclosure?: An empirical analysis. Critical Perspectives onAccounting.Miles, P., & Erhardt, N. (2014). Top Management Diversity Is Just Good Business?: Using CSRMeasures to Explore the Diversity-firm Performance Link. Journal of Business and Economics, 5(4),449461.Miller, T., & Carmen Triana, M. (2009). Demographic Diversity in the Boardroom?: Mediators of theBoard Diversity Firm Performance Relationship. Journal ofManagement Studies, (July).Miller, T., & Del Carmen Triana, M. (2009). Demographic diversity in the boardroom:Mediators of the board diversity-firm performance relationship. Journal of Management Studies,46(5), 755786.Mishra, R., & Jhunjhunwala, S. (2013). Diversity and the Effective Corporate Board.Mittal, R. (2013). Socially Responsible Investment Will it make its place in Asia? CSRAsia, 12.Mittal, R. K., Sinha, N., & Singh, A. (2008). An analysis of linkage between economic value addedand corporate social responsibility. Management Decision, 46(9), 1437 1443.Mohamad, N. R., Abdullah, S. N., Mohktar, M. Z., & Nik Kamil, N. F. (2010). The effects of boardindependence, board diversity and corporate social responsibility on earnings management. InFinance and Corporate Governance Conference 2011 Paper (pp. 1 24).Mohamad, N. R., Abdullah, S., Zulkifli, M., & Nik Kamil, N. F. (2010). The Effects Of BoardIndependence, Board Diversity and Corporate Social Responsibility On Earnings Management. InFinance and Corporate Governance Conference 2011 Paper (pp. 124).Mohamad Nor, M. N., Shafie, R., & Wan Hussin, W. N. (2010). Corporate Governance and Audit ReportLag. Asian Academy of Management Journal of Accounting and Finance, 6(2), 5784.Mohamad Taha, M. H. (2013). The relationship between corporate social responsibility disclosure andcorporate governance characteristics in Malaysian public listed companies Mohamad Haziwan BinMohamad Taha 5B Learning Centre.Mohamad, Z. Z., Mohamed Salleh, H., Ismail, N. D., & Tamby Chek, I. (2014). Does Quality ofNon-Financial Information Disclosure Influence Firms Profitability in Malaysia? InternationalJournal of Academic Research in Accounting Finance and Management Sciences, 4(4), 297306.Mohamad, Z. Z., Shin, K. R., Siang, N. K., Fu, O. J., Huoy, P. S., & Kin, T. K. (2013).Value Added Of Corporate Social Responsibility On Organizational Commitment?: An Employee sPerception. International Journal of Accounting Business Management, (April), 1112.Mohd Ali, M. A., & Hj Atan, R. (2013). The relationship between corporate governance and corporatesocial responsibility disclosure: A caseof high Malaysian sustainability companies and globalsustainability companies. Southh East Asia Journal ofContemporary, Business, Economics and Law, 3(1), 3948.Mohd Nor, M., Shafee, N. B., & Samsuddin, N. (2014). Board Characteristics andMalaysian Firm Performance. Global Journal of Business Research in Accounting, Auditing andBusiness Ethics, (3), 139147.Moorsel, T. Van. (2012). Does social performance lead to a better performance? Solving the issue ofreverse causality. Mycotoxin research.Mukhtaruddin, Relasari, & Felmania, M. (2014). Good Corporate Governance Mechanism, Corporate Social Responsibility Disclosure on Firm Value?: Empirical Study on Listed Company inIndonesia Stock Exchange. International Journal of Finance & Accounting Studies, 2(1), 110.Muliati, Pagalung, G., Harryanto, & Pontoh, G. T. (2014). Corporate Disclosure As MediatingVariable On Effect Of Financial Resources , Capability , And Characteristic Of Corporate ToEnvironmental Performance . International Journal of Scientific & Technology Research, 3(8),257265.Mulili, B. M., & Wong, P. (2011). Corporate governance practices in developing countries: The casefor Kenya. International Journal of Business Administration, 2(1), 1427.Mulyadi, M. S., & Anwar, Y. (2012). Influence of corporate governance and profitability tocorporate CSR disclosure. International Journal of Arts and Commerce, 1(December), 2935.Munasinghe, M. A. T. K., & Kumara, D. C. U. (2013). Impact of Disclosure of Corporate SocialResponsibility on Corporate Financial Performances of Plantations Companies in Sri Lanka. Journalof Emerging Trends in Economics and Management Sciences, 4(3), 371376.Munisi, G., & Randoy, T. (2013). Corporate Governance and Company Performance across Sub-SaharanAfrican Countries. Journal of Economics and Business, 70, 92 110.Murray, M. P. (2006). Coping with Weak Instruments. Journal of Economic Perspectives, 20(4),111132.Musibah, A. S., & Alfattani, W. S. B. W. Y. (2014). The mediating effect of financial performanceon the relationship between shariah supervisory board effectiveness, intellectual capital andcorporate social responsibility, of islamic banks in gulf cooperation council countries. AsianSocial Science, 10(17), 139164.Muttakin, M. B., Khan, A., & Azim, M. I. (2015). Corporate social responsibility disclosures andearnings quality. Managerial Auditing Journal, 30(3), 277.http://doi.org/10.1108/MAJ-02-2014-0997Muttakin, M. B., Khan, A., & Subramaniam, N. (2015). Firm characteristics , boarddiversity and corporate social responsibility Evidence from Bangladesh. Pacific Accounting Review,27(3), 53372.Nainawat, R., & Meena, R. (2013). Corporate Governance and Business Ethics. Global Journal ofManagement and Business Studies, 3(10), 10851090.Najah, A., & Jarboui, A. (2013). Extra financial disclosure and the cost of debt of big Frechcompanies. Business Excellance and Management, 3(4), 5769.Najah, A., & Jarboui, A. (2013). The Social Disclosure Impact on Corporate Financial Performance?:Case of Big French Companies. International Journal Management Business Research, 3(4), 337351.Nakano, M., & Nguyen, P. (2011). Do older boards affect firm performance?? An empirical analysisbased on Japanese firms. Working Paper.Nalikka, A. (2009). Impact of gender diversity on voluntary disclosure in annual reports.Accounting & Taxation, 1(1), 101113.Neifar, S., & Halioui, K. (2013). Determinants of corporate governance disclosure?: The case ofTunisian firms listed on the Tunis Stock Exchange, 2(3), 174183.Neuman, W. L. (2010). Social research methods: qualitative and quantitative approaches:International Edition.Ntim, C., & Osei, K. a. (2011). The impact of corporate board meetings on corporate performance inSouth Africa. African Review of Economics and Finance, 2(2), 83103. Retrieved fromNu, S., Htay, N., Majdi, H., Rashid, A., Adnan, M. A., Kameel, A., & Meera, M. (2011).Corporate Governance and Risk Management Information Disclosure in Malaysian Listed Banks?: PanelData Analysis. International Review of Business Research Papers, 7(4), 159176.Nurainy, R., Nurcahyo, B., A, S. K., & Sugiharti, B. (2013). Implementation of Good CorporateGovernance and Its Impact on Corporate Performance?: The Mediation Role of Firm Size ( EmpiricalStudy from Indonesia ). Global Business and Management Research: An International Journal, 5,91104.Nuryaman. (2013). The effect of corporate Social responsibility activities on profitabibility andstock price. Journal of Global Management, 6(1).Oba, V. C., Ibikunle, J., & Damagum, Y. M. (2013). The Impact of Board Mechanisms on IntellectualCapital Disclosures in Nigeria. Journal of Accounting and Management,3(1), 6580.OECD. (2013). OECD Guidelines on Measuring Subjective Well - Being. OECDPublishing.Omran, M. a., & Ramdhony, D. (2015). Theoretical Perspectives on Corporate SocialResponsibility Disclosure: A Critical Review. International Journal of Accounting and FinancialReporting, 5(2), 38.Ong, T. S., & Gan, S. S. (2013). Do family-owned banks perform better? A study of Malaysian BankingIndustry. Asian Social Science, 9(7), 124135.Overveld, N. J. Van. (2012). Board diversity and financial firm performance in Dutch listed firms .University of Twente.Pande, R., & Ford, D. (2011). Gender Quotas and Female Leadership?: A Review.Parsa, S., Guliang, T., & Dai, N. (2012). Managerial perception of corporate social responsibilityand corporate social disclosure in China. International Symposium on Management Accounting andControl in the Age of Globalization.Pathan, S., & Faff, R. (2013). Does board structure in banks really affect their performance??Journal of Banking and Finance, 37(5), 15731589.Pfeffer, J., & Salancik, G. R. (1978). The external control of organizations: A resource dependenceperspective. Stanford, CA: Stanford Business Books.Ping, L. E. E. S. (2012). Corporate Governance and Strategic CSR Practices Influence on Credibilityof Sustainability Report By. Universiti Sains Malaysia.Plessis, J. J. D., Saenger, I., & Foster, R. (2012). Board diversity or gender diversity?Perspectives from Europe, Australia and South Africa. Deakin Law Review, 17(2), 207249.Pletzer, J. L., Nikolova, R., Kedzior, K. K., & Voelpel, S. C. (2015). Does Gender Matter?Female Representation on Corporate Boards and Firm Financial Performance - A Meta-Analysis. PlosOne, 10(6), e0130005.Poll, H. M. Van Der, Booyse, N. J., Pienaar, A. J., Bchner, S., & Foot, J. (2011). An overview ofthe implementation of Economic Value Added (EVATM) performance measures in South Africa. AfricanBusiness, 15(3), 122141.Ponnu, C. H. (2008a). Corporate Governance Structures and the Performance of Malaysian PublicListed Companies. International Review of Business Research Papers, 4(2),217230.Ponnu, C. H. (2008b). Governance and performance?: Public Listed Companies inMalaysia. Journal of Business Systems, Governance and Ethics, 3(1), 3553.Popa, A., Blidi, R., & Bogdan, V. (2009). Transparency and disclosure between theory and practice .A case study of Romania. In FIKUSZ 09 Symposium for Young Researchers (pp. 173183).Post, C., Rahman, N., & Rubow, E. (2011). Green Governance: Boards of Directors Composition andEnvironmental Corporate Social Responsibility. Business & Society, 50(1), 189223.Pratten, J. D., & Mashat, A. A. (2009). Corporate social disclosure in Libya. Social ResponsibilityJournal, 5(3), 311327.Preacher, K. J., & Hayes, A. E. (2008). Asymptotic and resampling strategies for assessing andcomparing indirect effects in multiple mediator models. Behaviour Research Methods, 40(3), 879891.Prihatiningtias, Y. W. (2012). Gender diveristy in the boardroom and firm performance: evidiencefrom Indonesian publicly listed financial firms. University of Canberra.Prior, D., Surroca, J., & Trib, J. a. (2008). Are Socially Responsible Managers Really Ethical?Exploring the Relationship Between Earnings Management and Corporate Social Responsibility.Corporate Governance: An International Review, 16(3), 160 177.Purnomo, P. K., & Widianingsih, L. P. (2012). The influence of environmental performance onfinancial performance with Corporate Social Responsibility ( CSR ) disclosure as a moderatingvariable?: evidence from listed companies in Indonesia. Review of Intergrative Business andEconomics, 1(1), 5769.Qiu, Y., Shaukat, A., Tharyan, R., Court, S., & Drive, R. (2014). Environmental and SocialDisclosures?: Link with Corporate Financial Performance. The British Accounting Review, 115.Rahman, A. A., & Bukair, A. A. (2013). The Influence of the Shariah Supervision Board on CorporateSocial Responsibility Disclosure by Islamic Banks of Gulf Co- Operation Council Countries. AsianJournal of Business and Accounting, 6(2), 65 104.Rahman, A. A., Hashim, M. F. A. M., & Bakar, F. A. (2010). Corporate Social Reporting?:A Preliminary Study of Bank Islam Malaysia Berhad ( BIMB ). Issues in Social andEnvironmental Accounting, 4(1), 1839.Rahman, A., & Widyasari, K. N. (2008). The analysis of company characteristic influencetowards CSR disclosure: Empirical evidence of manufacturing companies listed in JSX. JAAI, 12(1),2535.Rahman, R. A., Kighir, A., Oyefeso, L. O., & Salam, O. A. (2013). Risk Management DisclosurePractices of Islamic Banks in the Mena Region?: An Empirical Analysis. Middle East Journal ofScientific Research, 15(1), 152160.Rais, S., & Goedegebuure, R. V. (2009). Stakeholder orientation and financial performance: Evidencefrom Indonesia. Problems and Perspectives in Management, 7(3), 6275.Raman, M., Lim, W. & Nair, S. (2012). The impact of corporate social responsibility and customerloyalty. Kajian Malaysia. 30(2), 71-93Ramasamy, B., Ling, N. H., & Ting, H. W. (2007). Corporate Social Performance and Ethnicity: AComparison between Malay and Chinese Chief Executives in Malaysia. International Journal of CrossCultural Management, 7(1), 2945.Rao, K. K., Tilt, C. A., & Lester, L. H. (2012). Corporate governance and environmental reporting?:an Australian study. The International Journal of Business I Society, 12(2), 143163.Rasmini, N. K., Wirakusuma, G., & Yuniasih, N. W. (2014). The effect of board diversity on theextent of intellectual capital disclosure (empirical study in Indonesian stock exchange). AsiaPacific Journal of Accounting and Finance, 3(31), 4558.Razek, M. A. (2014a). The association between corporate risk disclosure and firm performance inemerging country - the case of Egypt. Journal of Empirical Stduies, 1(3), 105115.Razek, M. A. (2014b). The Association between Corporate Social Responsibility Disclosure andCorporate Governance A Survey of Egypt. Research Journal of Finance and Accounting, 5(1), 9398.Reddy, K., Locke, S., Scrimgeour, F., & Gunasekarage, A. (2008). Corporate governance practices ofsmall cap companies and their financial performance: an empirical study in New Zealand.International Journal of Business Governance and Ethics, 4(1), 51.Reeb, D. M., & Zhao, W. (2013). Director capital and corporate disclosure quality. Journal ofAccounting and Public Policy, 32(4), 191212Reverte, C. (2008). Determinants of corporate social responsibility disclosure ratings by Spanishlisted firms. Journal of Business Ethics, 88(2), 351366.Rhode, D. L., & Packel, A. K. (2010). Diversity on Corporate Boards: How MuchDifference Does Difference Make?Richard, P., Devinney, T., Yip, G., & Johnson, G. (2008). Measuring OrganizationalPerformance as a Dependent VariableNo Title. Retrieved from Available at SSRN:Rodgers, W., Choy, H. L., & Guiral, A. (2013). Do Investors Value a Firms Commitment to SocialActivities? Journal of Business Ethics, 114(4), 607623.Rodrigues, I. F. D. S. (2014). Nationality Diversity on Board of Directors and its Impact on FirmPerformance.Roitto, A. (2013). Factors effecting coporate responsibility disclosure ratings: an empirical studyof Finnish listed companies. University of Oulu.Romolini, A., Fissi, S., & Gori, E. (2015). Quality Disclosure In Sustainability Reporting?:Evidence From Universities. Transylvanian Review of Administrative Sciences, (44), 196218.Rose, C. (2007). Does female board representation influence firm performance? The Danish evidence.Corporate Governance, 15(2), 404413.Rose, C., & Munch-madsen, P. (2013). Does Board Diversity Really Matter?? Gender does not , butcitizenship does. International Journal of Business Science and Applied Management, 8(1).Rouf, M. A. (2011). The corporate social responsibility disclosure?: A study of listed companies inBangladesh. Business and Economics Research Journal, 2(3), 1932.Rupley, K. H., Brown, D., & Marshall, R. S. (2012). Governance, media and the quality ofenvironmental disclosure. Journal of Accounting and Public Policy, 31(6), 610640.Rusmanto, T., Waworuntu, S. R., & Syahbandiah, V. P. (2014). The Impact of Corporate Governance onCorporate Social Responsibility Disclosure?: Evidence from Indonesia. Proceeding Book of ICETSR,377385.Saeed, S., Basiruddin, R., & Rasid, S. Z. A. (2015). The Mediating Role of Intellectual Capital inCorporate Governance and the Corporate Performance Relationship. Mediterranean Journal of SocialSciences, 6(5), 209219.Said, R., Zainuddin, Y. H., & Haron, H. (2009). The relationship between corporate socialresponsibility disclosure and corporate governance characteristics in Malaysian public listedcompanies. Social Responsibility Journal, 5(2), 212226.Saleh, M. (2009). Corporate Social Responsibility Disclosure in an Emerging Market?: ALongitudinal Analysis Approach. International Business Research, 2(1), 131141.Saleh, M., Zulkifli, N., & Muhamad, R. (2010). Corporate social responsibility disclosureand its relation on institutional ownership. Managerial Auditing Journal, 25(6), 591 613.Saleh, M., Zulkifli, N., & Muhamad, R. (2011). Looking for evidence of the relationship betweencorporate social responsibility and corporate financial performance in an emerging market. AsiaPacific Journal of Business, 3(2), 165190.Sallehuddin, M. R. (2013). Corporate Social Responsibility Disclosure: Evidence fromShariah-Compliant Companies in Ace Market of Bursa Malaysia. Terengganu International Managementand Business Journal, 3(2), 118.Sallehuddin, M. R. (2014). The Impact of Corporate Governance Elements on Environmental Reporting?:The Case of Public Listed Companies in Malaysia. Social and Management Research Journal, 11(1).Samaha, K., Dahawy, K., Hussainey, K., & Stapleton, P. (2012). The extent of corporate governancedisclosure and its determinants in a developing market?: The case of Egypt. Advance in Accounting,Incorporating Advanced in International Accounting.Sami, H., Wang, J., & Zhou, H. (2011). Corporate governance and operating performance of Chineselisted firms. Journal of International Accounting, Auditing and Taxation, 20(2), 106114.Sarra, J. (2012). Class Act?: Considering Race and Gender in the Corporate Boardroom. St.Johns Law Review, 79(4).Sartawi, I. I. S. M., Hindawi, R. M., Bsoul, R., & Ali, A. J. (2014). Board Composition, FirmCharacteristics, and Voluntary Disclosure: The Case of Jordanian Firms Listed on the Amman StockExchange. International Business Research, 7(6), 6782.Schmelzer, P. (2013). Value Relevance of Corporate Social Responsibility Reports.Erasmus Univeriteit Rotterdam.Schwizer, P., Soana, M. G., & Cucinelli, D. (2013). The relationship between board diversity andfirm performance: Empirical evidence from Iran. International Journal of Management and HumanitySciences. (Vol. 2).Sekaran, U., & Bougie, R. (2013). Research methods for business: A skill-building approach.Senthikumar, N., Ananth, a, & Arulraj, a. (2011). Impact of corporate social responsibility on customer satisfaction in banking service. African Journal of BusinessManagement, 5(April), 30283039.Seo Choi, J., Min Kwak, Y., & Choe, C. (2010). Corporate Social Responsibility andCorporate Financial Performance: Evidence from Korea. MPRA PAper, (22159).Setiawan, M., & Dermawan. (2011). The relationship between corporate social responsibility and firmfinancial performance?: evidence from the firms listed in LQ45 of the Indonesian stock exchangemarket. European Journal of Social Sciences, 23(2), 288293.Setiyono, B., & Tarazi, A. (2014). Does diversity of bank board members affect performance andrisk?? Evidence from an emerging market. HAL 01070.Shah, R., Haldar, A., & Rao, S. N. (2015). Economic Value Added?: Corporate Performance MeasurementTool. Corporate Board Role, Duties and Composition, 11(1), 4758.Sharma, A. K. (2012). EVA versus conventional prformance measures - empirical evidence from India.In Proceedings for ASBBS (pp. 804815).Sharma, A. K., & Kumar, S. (2010). Economic Value Added ( EVA ) - Literature Review and RelevantIssues. International Journal of Economics and Finance, 2(2), 200220.Sharpe, N. F., Richard, W., & Scholar, M. L. C. (2012). Process Over Structure?: An OrganizationalBehavior Approach to Improving Corporate Boards, Behaviour and Social Science Research PapersSeries, 85(11), 261313.Shehata, N. F. (2014). Theories and Determinants of Voluntary Disclosure. Accounting and FinanceResearch, 3(1), 1826.Shil, N. C., & Paramanik, A. K. (2009). A look into the disclosure improvements for CSR reportingin Bangladesh. Malaysian Accounting Review, 8(2), 6783.Shukeri, S. N., Shin, O. W., & Shaari, M. S. (2012). Does Board of Director s CharacteristicsAffect Firm Performance?? Evidence from Malaysian Public Listed Companies. International BusinessResearch, 5(9), 120127.Sila, V., Gonzalez, A., & Hagendorff, J. (2015). Women on Board: Does Boardroom Gender DiversityReally Affect Firm Risk? Journal of Corporate Finance, 44(January), 125.Silberhorn, D., & Warren, R. C. (2007). Defining corporate social responsibility A view from bigcompanies in Germany and the UK. European Business Review, 19(5).Sim, J., & Wright, C. C. (2005). The kappa statistic in reliability studies: use, interpretation,and sample size requirements. Physical Therapy, 85(3), 25768.Simnett, R., Vanstraelen, A., & Chua, W. F. (2007). Assurance on sustainability reports?:An international comparison.Singh, S. (2014). Impact of corporate social responsibility on the financial performance ofbanks in Pakistan.Sitthipongpanich, T., & Polsiri, P. (2007). Board diversity, network and firm value. Journal ofEconomic and Social Development, 1(1), 184198.Sitthipongpanich, T., & Polsiri, P. (2013). Whos on board? Influence of diversity and network ofThai boards of directors on firm value. Journal of Applied Business Research, 29(6), 17631780.Sitthiponpanich, T. & Polsiri, P (2014). Board Diversity, network and firm value. Journal ofEconomics and Development , 1 (1), 184-198Sivakumar, N. (2009). Values-based corporate governance and organization behavior guidelines fromManusmriti for ethical and social responsibility. Corporate Governance: The InternationalJournal of Business in Society, 9(5), 573 585.Song, S. (2010). Endogeneity and measurement error in nonparametric and semiparametric models.Electronic Theses and Dissertations UC San Diego.Spence, M. (1973). Job Market Signalling. The Quarterly Journal of Economics, 87(3), 355374.Staiger, D., & Stock, J. (1997). Instrumental Variables Regression with Weak Instruments.Econometrica, 65(3), 557586Stevens, C. (2010). Are Women the Key to Sustainable Development?? Sustainable Development Insight,(april).Strouhal, J. (2015). Historical Costs or Fair Value in Accounting: Impact on Selected FinancialRatios. Journal of Economics, Business and Management, 3(5), 560564.Sufian, M. A., & Zahan, M. (2013). Ownership Structure and Corporate Social ResponsibilityDisclosure in Bangladesh. International Journal of Economics and Financial Issues, 3(4), 901909.Sukcharaoensin, S. (2012). The determinants of voluntary CSR disclosure of Thai listed firms.International Proceedings of Economics Development and Research, 55(28), 141144.Sulong, Z., Gardner, J. C., Hussin, A. H., Sanusi, Z. M., & Mcgowan, C. B. (2013). QualityImpact on Firm Performance?: Accounting & Taxation, 5(1), 5971.Sumiani, Y., Haslinda, Y., & Lehman, G. (2007). Environmental reporting in a developingcountry: a case study on status and implementation in Malaysia. Journal of Cleaner Production,15(10), 895901.Sun, N., Habbash, M., Salama, A., & Husseiney, K. (2010). Corporate environmental disclosure,corporate governance and earnings management. Managerial Auditing Journal, 25(7), 679 700.Sun, Y., Yi, Y., & Lin, B. (2012). Board independence, internal information environment andvoluntary disclosure of auditors reports on internal controls. China Journal of AccountingResearch, 5(2), 145161.Sundaramurthy, C., Pukthuanthong, K., & Kor, Y. (2012). Positive And Negative Synergies Between TheCeos And The Corporate Boards Human And Social Capital: A Study Of Bio-Technology Firms (Vol.53).Surroco, J., Tribo, J. A., & Waddock, S. (2010). Corporate responsibility and financialperformance: The role of intangible resources. Startegic Management Journal, 490(May 2006),463490.Sutantoputra, A. W. (2009). Social disclosure rating system for assessing firms CSR reports.Corporate Communications: An International Journal, 14(1), 3448.Suttipon, M., & Stanton, P. (2012). Making or not making environmental disclosures in Thailand.International Journal of Business and Social Science, 3(9), 7381.Sweeney, L., & Coughlan, J. (2008). Do different industries report Corporate Social Responsibilitydifferently? An investigation through the lens of stakeholder theory. Journal of MarketingCommunications, 14(2), 113124.Tamby Chek, I., Mohamad, Z. Z., Yunus, J. @ N., & Mat Norwani, N. (2013). Corporate SocialResponsibility ( CSR ) disclosure in consumer products and plantation industry in Malaysia.American International Journal of Contemporary Research, 3(5), 118 125.Tan, M., Pillay, J. Y., & Teen, M. Y. (2014). Gender diversity on boards: A Business Imperative.Tay?ir, E. A., & Pazarc?k, Y. (2013). Business Ethics, Social Responsibility and CorporateGovernance: Does the Strategic Management Field Really Care about these Concepts? Procedia - Socialand Behavioral Sciences, 99, 294303.Tessarolo, I. F., Pagliarussi, M. S., & da Luz, A. T. M. (2010). The justification oforganizational performance in annual report narratives. BAR - BrazilianAdministration Review, 7(2), 198212.TexbookReviews, C. 101. (2015). Applied Regression Analysis and Generalized LinearModels. Content Technology.Tibben, P. A. (2010). Top management team diversity and firm performance. Utrecht University.Tilt, C. A. (2010). Professionals perspectives of Corporate Social Responsibility. In S. O. Idowu& W. Leal Filho (Eds.), . Berlin, Heidelberg: Springer Berlin Heidelberg.Tjia, O., & Setiawati, L. (2012). Effect of CSR disclosure to value of the firm?: study for bankingindustry in Indonesia. World Journal of Social Sciences, 2(6), 169178.Tornyeva, K., & Wereko, T. (2012). Soft Governance and Firm Performance?: A Study of GhanaianInsurance Firms. European Journal of Business Management, 4(13), 86 95.Tracey, P. (2012). Religion and organization: A critical review of current trends and futuredirections. The Academy of Management Annals, 6 (1), 87-134Tunimez, A. (2012). Rising to the top? Womens Leadership in Asia. A report prepared for the thirdannual women leaders of New Asia summit, April, Zhenjiang, China.Uadiale, M. O., & Fagbemi, T. O. (2012). Corporate Social Responsibility and Financial Performancein Developing Economies?: The Nigerian Experience. Journal of Economics and SustainableDevelopment, 3(4), 4455.Ujunwa, A., Okoyeuzu, C., & Nwakoby, I. (2012). Corporate Board Diversity and Firm Performance?:Evidence from Nigeria. Review of International Comparative Management, 13(4), 605620.Umamaheswari, S., & Krishnan, J. (2016). Work force retention: Role of work environment,organization commitment, supervisor support and training & development in ceramic sanitary wareindustries in India. Journal of Industrial Engineering and Management, 9(3), 612.Unisem (M) Berhad. (2013) . Annual reportUpadhyay, A., & Zeng, H. (2014). Gender and ethnic diversity on boards and corporate informationenvironment. Journal of Business Research, 67(11), 24562463.Usman, A. B., & Amran, N. A. B. (2015). Corporate social responsibility practice andcorporate financial performance: evidence from Nigeria companies. SocialResponsibility Journal, 11(4), 749763.Uwuigbe, U., & Egbide, B.-C. (2012). Corporate social responsibility disclosures inNigeria: a study of listed financial and non-financial firms. Journal of Management andSustainability, 2(1), 160169.Vafaei, A., Ahmed, K.& Mather, P. (2015). Board diversity and financial performance.Australian Accounting Review. 25 (4), 413-427Vafeas, N. (2005). Audit committees, boards, and the quality of reported earnings.Contemporary Accounting Research, 22(4), 10931122Van der Laan, S. (2009). The role of theory in explaining motivation for corporate socialdisclosures?: voluntary disclosures vs solicited disclosures. The Autralasian AccountingBusiness & Finance Journal, 3(4), 1530.Van Ness, R. K., Miesing, P., & Kang, J. (2010). Board of Director Composition and FinancialPerformance in a Sarbanes-Oxley World ". Academy Academy of Business and Economics JournalAcademyof Business and Economics Journal, 10(5), 5674.Vania, H., & Supatmi. (2014). The Effect Of Board Diversity Towards The Company Value Of FinancialInstitutions In Indonesia. International Journal of Business & Management Invention, 3(4), 3241.Villiers, C. de, & Marques, A. (2013). CSR Disclosures: Predispositions And Consequences.Vink, T. (2012). Women matter?: the relation between gender board diversity and firm performanceProgramme. Tilburg Univeristy.Virvilaite, R., & Daubaraite, U. (2011). Corporate Social Responsibility in Forming CorporateImage. Engineering Economics, 22(5), 534543.Vo, D., & Phan, T. (2013). Corporate governance and firm performance: empirical evidence fromVietnam. SSRN Electronic Journal.Vurro, C., & Perrini, F. (2011). Making the most of corporate social responsibility reporting:disclosure structure and its impact on performance. Corporate Governance: The International Journalof Business in Society, 11(4), 459474.Wachudi, J., & Mboya, J. (2009). Effect of board gender diveristy on the performance of commercialbanks in Kenya. European Scientific Journal, 8(7), 128148.Wagiu, F. A., & Meke, Peggy, A. (2014). The effect of firm size, profitability, leverageand board size on disclosure of Corporate Social Responsbility in companys annualreports. Jurnal EMBA, 2(40), 15401549.Wan Abdul Rahman, N. H., Mohamed Zain, M., & Yahaya Al-Haj, N. H. (2011). CSRdisclosures and its determinants?: evidence from Malaysian government link companies.Social Responsibility Journal, 7(2), 181201.Wan Abdullah, W. T., Buniamin, S., & Mohd Ghazali, M. H. (2012). The effect of board and ownershipstructure on environmental reporting: A case of the top 100 MCG index companies. InternationalJournal of Sustainable Development, 4(7), 7180.Wan Husin, W. N., & Abdullah, N. M. (2009). Audit committee attributes, financial distress and thequality of financial reporting in Malaysia. Available at SSRN: http://ssrn.com/abstract=1500134 orhttp://dx.doi.org/10.2139/ssrn.1500134, (November), 140.Wang, M. S. (2011). Innovation Capital and Firm Performance?: To Explore the Deferral Effect andthe Revisited Measurement. Journal of Strategic Innovation and Sustainability, 7(2), 6479.Wang, W.-K., Lu, W.-M., Kweh, Q. L., & Lai, H.-W. (2014). Does corporate social responsibilityinfluence the corporate performance of the U.S. telecommunications industry? TelecommunicationsPolicy, 38(7), 580591.Welbourne, T. M., & Cyr, L. a. (1996). Control Orientation and Firm Performance?: Test of an AgencyTheory Interpretation of Strategic Human Resource Management.Westphal, J. D., & Milton, L. P. (2000). How experience and network ties affect the influence ofdemographic minorities on corporate board. Available at SSRN: http://ssrn.com/abstract=236441 orhttp://dx.doi.org/10.2139/ssrn.23644.Wibowo, A. J. (2012). Interaction between Corporate Social Responsibility Disclosure andprofitability of Indonesia Firms. In UMT 11th International Annual Symposium on SustainabilityScience and Management.Williams, C. C., & Segu-Mas, E. (2010). Corporate governance and business ethics in the EuropeanUnion: a cluster analysis. Journal of Global Responsibility, 1(1), 98126.Wright, D. B., & Herrington, J. a. (2011). Problematic standard errors and confidence intervals forskewness and kurtosis. Behavior Research Methods, 43(1), 817.Wruck, K., & Wu, Y. (2008). Relationships , Corporate Governance , and Performance?: Evidence fromPrivate Placements of Common Stock.Xia, J. (2010). Corporate Social Responsibility - Effects of CSR in the introduction of newproducts and services: the role of communication channels. NHH.Yekinni, C. O. (2008). Social and environmental reporting: How informative is thedisclosure of community involvement cost - qualitative of quantitative. Social andenvironmental reporting community disclosure (pp. 129).Yunos, R. M., Ismail, Z., & Smith, M. (2012). Ethnicity and accounting conservatism?: Malaysianevidence. Asian Review of Accounting, 20(1997), 3457.Yunus, A. K., & Ahmad Hamdan, M. (2014). Diversity good for business and nation. News StraitesTimes, pp. 14.Yusoff, H., Salwa, S., & Darus, F. (2013). The Influence of CSR Disclosure Structure on CorporateFinancial Performance?: Evidence from Stakeholders Perspectives. Procedia Economics and Finance,7(Icebr), 213220.Yusof. J. M., Abdul Manan, H., Abd Karim, N & Mohd Kassim, A. (2014).Customer's loyalty of CSRinitiatives. Procedia Social and Behavioural Sciences. 170(2015)109-119Zaheer, N. (2013). Effects of Duality , Board Size and Board Composition on Corporate GovernanceDisclosure in Pakistan. International SAMANM Journal of Finance and Accounting, 1(3), 116.Zahia, K., & Reda, D. (2012). New trends in measuring financial performance (Economic Value Added) EVA. Algerian Business Performance Review, 115.Zahller, K. A., Arnold, V., & Roberts, R. W. (2015). Using CSR disclosure quality to develop socialresilience to exogenous shocks: A test f investor perceptions. Behavioral Research in Accounting,27(2), 155177.Zainal, D., Zulkifli, N., & Salleh, Z. (2013). Corporate Board Diversity in Malaysia?: ALongitudinal Analysis of Gender and Nationality Diversity. International Journal of AcademicResearch in Accounting, Finance and Management Sciences, 3(1), 136 148.Zehri, C., Abdelbaki, A., & Bouabdellah, N. (2012). How intelectual capital affects a firmsperformance? Australian Journal of Business and Management Research, 2(08), 24 31.Zeitun, R., & Tian, G. . (2007). Capital structure and corporate performance?: evidence fromJordan. Australian Accounting, Business and Finance Journal, 1(4), 122.Zhang, L. (2012). Board demographic diversity, independence, and corporate social performance.Corporate Governance, 12(5), 686700.Zhou, M. M., & Panbunyuen, P. (2008). The association between board composition and different typesof voluntary disclosure - A quantitative study of Chinese and Swedishlisted companies.\Zuraida, Z., Houqe, N., & Van Zijl, T. (2014). Value Relevance of Environmental, Socialand Governance Disclosure. SSRN Electronic Journal, 134.Zyglidopoulos, S. C., Georgiadis, A. P., Carroll, C. E., & Siegel, D. S. (2012). Does mediaattention drive corporate social responsibility?? ?. Journal of Business Research, 65,16221627.

Board of director diversity, corporate social responsibility disclosure and firm performance in Malaysia (IR)

Similar Items