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Internet corporate social responsibility disclosures and its determinants: evidence from Malaysian listed companies
Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle.
Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.ORCID-id: 0000-0002-3377-6177
Luleå tekniska universitet, Institutionen för ekonomi, teknik och samhälle, Industriell Ekonomi.ORCID-id: 0000-0003-0290-7522
2012 (engelsk)Inngår i: Asian Journal of Research in Social Sciences and Humanities, ISSN 2250-1673, E-ISSN 2249-7307, Vol. 2, nr 9, s. 1-22Artikkel i tidsskrift (Fagfellevurdert) Published
Abstract [en]

The increase for Internet corporate social responsibility (ICSR) creates new challenges to investors, management, and regulators as there is no guidance. Prior studies have found significant relationship between firm characteristics and corporate governance mechanisms and papers based for corporate social responsibly disclosure. Additionally prior studies have also found there is not significant relationship between firm characteristics and corporate governance mechanisms and Internet reporting. There is gap between these studies. The study use online research and content analysis of Internet corporate social responsibility disclosure for a sample of 100 large public listed companies in Malaysia. Agency and signalling theories as well as disclosure literature were used to generate hypotheses regarding the determinants of ICSR disclosure. However, the result of the current study can’t find that firm characteristics and corporate governance mechanisms are related to ICSR. We propose legitimacy theory (environmental pressures including political, social and economic) as a potential alternative explanation for ICSR disclosure.

sted, utgiver, år, opplag, sider
2012. Vol. 2, nr 9, s. 1-22
HSV kategori
Forskningsprogram
Redovisning och styrning
Identifikatorer
URN: urn:nbn:se:ltu:diva-8394Lokal ID: 6e7f06de-b888-40e8-838c-70e13170a358OAI: oai:DiVA.org:ltu-8394DiVA, id: diva2:981332
Merknad
Validerad; 2012; 20120813 (saehom)Tilgjengelig fra: 2016-09-29 Laget: 2016-09-29 Sist oppdatert: 2020-01-24bibliografisk kontrollert

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Homayoun, SaeidJohansson, JeanethMalmström, Malin

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