Impact of stakeholder theory on quantity and quality reporting of corporate social responsibility disclosure / Noreena Md Yusoff, Roshayani Arshad and Ahmad Akbal Mohamed

Md Yusoff, Noreena and Arshad, Roshayani and Mohamed, Ahmad Akbal (2013) Impact of stakeholder theory on quantity and quality reporting of corporate social responsibility disclosure / Noreena Md Yusoff, Roshayani Arshad and Ahmad Akbal Mohamed. e-Academia Journal, 2 (2). pp. 40-51. ISSN 2289 - 6589

Abstract

Stakeholder theory has been used extensively in order to understand factors affecting disclosure level made by companies. However, not many studies have been done regarding such topic involving companies in a developing country such as Malaysia. Thus, this study was carried out using stakeholder theory to analyze the determinants for Corporate Social Responsibility (CSR) disclosure. In this study, to measure the CSR disclosure, the authors had used words count method and rating method to measure quantity and quality reporting respectively. Thus, Malaysian public listed companies’ data from 2010 were examined to find out the quantity and quality of disclosure made. Three determinants of stakeholder theory namely, government power (GP), creditor power (CP) and shareholder power (SP), are used to explain the influence for CSR disclosure. The findings suggest government power, as a proxy of environmental sensitive industry, and creditors’ power are significant positive and significant negative respective factors that influence the quantity and quality of CSR disclosure made by companies. The empirical results provide evidence that the application of stakeholder theory can contribute towards how the corporate entities should behave and this particularly can determine how information should be disclosed to users’ financial statement

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Md Yusoff, Noreena
noree692@tganu.uitm.edu.my
Arshad, Roshayani
roshayani@salam.uitm.edu.my
Mohamed, Ahmad Akbal
akbal.cimb@gmail.com
Subjects: H Social Sciences > HD Industries. Land use. Labor > Management. Industrial Management > Organizational behavior. Corporate culture
Divisions: Universiti Teknologi MARA, Terengganu > Dungun Campus > Faculty of Accountancy
Journal or Publication Title: e-Academia Journal
UiTM Journal Collections: UiTM Journal > e-Academia Journal (e-AJ)
ISSN: 2289 - 6589
Volume: 2
Number: 2
Page Range: pp. 40-51
Keywords: Quantity Reporting, Quality Reporting, Stakeholder Theory, Malaysia
Date: 2013
URI: https://ir.uitm.edu.my/id/eprint/82938
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