The moderating effect of culture on the relationship between women directors and CSR disclosure in Malaysia

Rahman, Intan Maiza Abd; Ismail, Ku Nor Izah Ku

doi:10.17576/ajag-2018-09-12

Cited by 6 publications

(7 citation statements)

References 36 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…In the case of the present study, in terms of the year of publication, four articles were published in 2020 (Jamil et al, 2020;Abdullah et al, 2020;Janang et al, 2020;Md Zaini et al, 2020); four articles were published in 2019 (Chang et al, 2019;San Ong et al, 2019;Alazzani et al, 2019;and Ismail & Latiff, 2019); seven articles were published in 2018 (Mohamed Adnan et al, 2018;Yusoff et al, 2018;Hamzah & Abdullah, 2018;Abd Rahman & Ku Ismail, 2018;Ismail et al, 2018;Said et al, 2018;Talpur et al, 2018); and two articles were published in 2017 (Sadou et al, 2017;Wahab et al, 2017).…”

Section: General Findings and Background Of The Studies Included In The Reviewmentioning

confidence: 52%

“…More specifically, it should be noted that a total number of eight studies included ownership structure as the factor that affects voluntary disclosure, environmental disclosure and CSR disclosure (Zaini et al, 2020;Chang et al, 2019;Ong et al, 2019;Alazzani et al, 2019;Mohamed Adnan et al, 2018;Ismail et al, 2018;Said et al, 2018;Sadou et al, 2017). The board of directors' characteristics were examined by nine studies (Jamil et al, 2020;Janang et al, 2020;San Ong et al, 2019;Alazzani et al, 2019;Ismail & Latiff, 2019;Mohamed Adnan et al, 2018;Abd Rahman & Ku Ismail, 2018;Said et al, 2018;Sadou et al, 2017). Financial performance was examined by five studies (Abdullah et al, 2020;Yusoff et al, 2018;Sadou et al, 2017;Wahab et al, 2017).…”

Section: General Findings and Background Of The Studies Included In The Reviewmentioning

confidence: 99%

“…Next, Resource Dependence theory was used by two studies (Jamil et al, 2020;Talpur et al, 2018); and Institutional theory was being used by two studies (Chang et al, 2019;Mohamed Adnan et al, 2018). Lastly, the least theory being used were Attribution theory (Abdullah et al, 2020), Accountability theory (Abdullah et al, 2020), Upper echelons theory (Alazzani et al, 2019), Resource-Based View (RBV) theory (Ismail & Latiff, 2019), Transformational Leadership theory (Abd Rahman & Ku Ismail, 2018), Cultural theory (Abd Rahman & Ku Ismail, 2018), and Political economy theory (Ismail et al, 2018) where only one article examined each of the theories.…”

Section: General Findings and Background Of The Studies Included In The Reviewmentioning

confidence: 99%

See 2 more Smart Citations

A Systematic Review on Corporate Philanthropy Disclosure by Malaysian Companies

Yusuf¹,

Joseph²

2021

IJARAFMS

View full text Add to dashboard Cite

Corporate philanthropy is a subset of the corporate social responsibility. To improve the image of company as a socially responsible organization, corporate philanthropy activities need to be disclosed to stakeholders. There are several factors influencing the corporate philanthropy disclosure. In the current literature, there is still a lack of initiative to systematically review the disclosure of corporate philanthropy in annual reports. The aim of this study is to analyze the existing literature on factors influencing the corporate philanthropy disclosure by Malaysian companies. This paper was guided by the four phase of PRISMA Statement (Preferred Reporting Items for Systematic reviews and Meta-Analyses) review method and utilized Scopus and Web of Science as the main journal databases. This paper identified 17 related studies (out of 230 papers) that could be analyzed systematically. Most importantly, the review managed to formulate four main themes i.e., factors influencing the corporate philanthropy disclosure, namely ownership structure, board of directors' characteristics, financial performance and 'others'. These four themes further resulted in a total of 25 sub-themes. Finally, a number of recommendations were presented at the end of this research which corresponded to potential significant opportunities for future research, either quantitative or qualitative study. This study offers a guide for future studies and thus hopes to encourage more scholarly interest for this intriguing phenomenon at the crossroads of business and society. In the review, the studies included only articles that studied on corporate disclosure in annual reports of Malaysian companies. A comparison between two or more countries can also be conducted in contributing to the body of knowledge.

show abstract

Section: General Findings and Background Of The Studies Included In The Reviewmentioning

confidence: 52%

Section: General Findings and Background Of The Studies Included In The Reviewmentioning

confidence: 99%

Section: General Findings and Background Of The Studies Included In The Reviewmentioning

confidence: 99%

See 1 more Smart Citation

A Systematic Review on Corporate Philanthropy Disclosure by Malaysian Companies

Yusuf¹,

Joseph²

2021

IJARAFMS

View full text Add to dashboard Cite

show abstract

“…In supporting this business claim, Adams and Ferreira (2009) found diverse boards to be more diligent in monitoring management. In fact, a recent study in Malaysia by Rahman and Ismail (2018) found women directors to positively influence CSR disclosure and there were attempts by Sahari et al (2018) to develop human rights index disclosure where the prospect for women's role might be more pronounced.…”

Section: Introductionmentioning

confidence: 99%

Women’s entry into the corporate community at the board level

al.¹

2020

Int. j. adv. appl. sci.

View full text Add to dashboard Cite

Women's entry onto board positions has often paid greater attention to the manifest outcome of representation by way of examining the rate of representation, targets achieved as well as contending quantitative and economic measures of board effectiveness. However, few studies have examined how women gain entry onto boards. There is also a lack of qualitative and non-economic studies. This can be attributed to the exclusive focus on human capital and social network theories and quantitative methodology, ignoring the complexities of personal-social-institutional and board dynamics. In view of this gap in the literature, a theoretical discourse on human capital theory and resource-based theory is explored and its relevance to women directors' gaining entry onto boards is discussed. The aim of this paper is to explore how women gain entry onto the PLC (Public Listed Companies) boards in Malaysia. Qualitative semi-structured interviews with five (5) women directors as participants and with three (3) male directors as key informants representing public listed companies in Malaysia were undertaken and analyzed. The findings revealed several factors that enable women to gain entry onto boards, namely personal characteristics, corporate experience, social networks and institutional factors. The ability to re-engineer oneself was found to be a critical personal factor in gaining entry onto boards, besides education and specialization in certain fields. Corporate strategic experience appears to be a critical strategic space for women to gain entry onto boards, besides the conventional top corporate positions. Also, there is great importance in the need for adequate corporate exposure to enhance women's chances to gain board ship status. The social network was reaffirmed as was in previous studies. These findings provide a partial claim for the resource-based theory and provide a more nuanced understanding of experience as part of human capital stock in human capital theory.

show abstract

“…Corporations were asked to show greater concern and community responsibility. The implementation of CSR in public banking companies in Malaysia has succeeded in integrating stakeholder interests as the company's goal of earning profit but still paying attention to aspects of sustainable social and environmental responsibility and company commitments that pay attention to non-financial aspects (Jaiyeoba et al, 2018;Jusoh & Ibrahim, 2018;Jie & Hasan, 2018;Rahman & Ismail, 2018). Several dimensions of organizational strategy applied by Malaysian banking public companies in the successful CSR implementation are Visibility, Voluntarism, Proactivity, Specificity and Centrality.…”

Section: Introductionmentioning

confidence: 99%

The role of institutional ownership in strengthening to the enterprise value on the banking issuers

Muda

Erlina

Diharja

et al. 2019

Banks and Bank Systems

View full text Add to dashboard Cite

This study examines the role of institutional ownership in moderating the relation between fundamental factors of a company and Corporate Social Responsibility (CSR) and Enterprise Value (firm value). The type of this research is an explanation research method. The sampling method was a proportional random sampling method of the population of banking companies of the Indonesian Stock Exchange. The method of data collection was documentation. The method of data analysis was Multiple Regression Analysis. The results of this study showed that simultaneous net profit margin and corporate social responsibility had a significant effect on the firm value. Partial test shows that net profit margin variables had an effect on the firm value and corporate social responsibility variables, which consist of economy, and had no influence on firm value. The results also indicated that institutional ownership strengthened the relation of fundamental factors and corporate social responsibility with the Enterprise Value.

show abstract

The moderating effect of culture on the relationship between women directors and CSR disclosure in Malaysia

Cited by 6 publications

References 36 publications

A Systematic Review on Corporate Philanthropy Disclosure by Malaysian Companies

A Systematic Review on Corporate Philanthropy Disclosure by Malaysian Companies

Women’s entry into the corporate community at the board level

The role of institutional ownership in strengthening to the enterprise value on the banking issuers

Contact Info

Product

Resources

About