Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.]

Haron, Hasnah and Yahya, Sofri and Manasseh, Sharon and Ismail, Ishak (2006) Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.]. Malaysian Accounting Review, 5 (1). pp. 159-184. ISSN 1675-4077

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Abstract

The research examines the level of corporate social disclosure among Bursa Malaysia listed companies during the period of recession of financial crisis and also during the pre and post financial crisis periods. The level of disclosure is measured using content analysis. The sample of 135 companies analysed included companies that existed from 1996 and remained going concerns until the year 2000. The disclosures on corporate social responsibility were found primarily in chairman's' reports. Our results show that the highest level of disclosure was in 1998, that is the period just after the economic crisis period. The human resource theme was the most disclosed item. Disclosures were mainly qualitative and favourable in nature.

Item Type: Article
Uncontrolled Keywords: Corporate social disclosure, financial crisis
Subjects: H Social Sciences > HD Industries. Land use. Labor > Industry > Cooperative societies
H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Social responsibility of business. Social entrepreneurship > Malaysia
H Social Sciences > HG Finance > Investment, capital formation, speculation > Stock exchanges. Insider trading in securities > Malaysia
Divisions: Accounting Research Institute (ARI)
Depositing User: Staf Pendigitan 1
Date Deposited: 05 Apr 2016 05:07
Last Modified: 21 Jul 2016 09:22
URI: http://ir.uitm.edu.my/id/eprint/13794

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