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.

Metadata

Item Type: Article
Creators:
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Haron, Hasnah
UNSPECIFIED
Yahya, Sofri
UNSPECIFIED
Manasseh, Sharon
UNSPECIFIED
Ismail, Ishak
UNSPECIFIED
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: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 5
Number: 1
Page Range: pp. 159-184
Official URL: https://mar.uitm.edu.my/
Item ID: 13794
Uncontrolled Keywords: Corporate social disclosure, financial crisis
URI: https://ir.uitm.edu.my/id/eprint/13794

ID Number

13794

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