CORPORATE SOCIAL DISCLOSURE BY BANKS AND FINANCE COMPANIES: MALAYSIAN EVIDENCE

By F. Hamid. 2004

207 citations recorded by the source corpus.

This paper provides empirical evidences on the corporate social disclosure practice in the highly regulated industries namely banking and finance. In response to prior literature, research in specific industry will allow the researcher to see some specific pattern in disclosure theme for those industries because all social disclosure items were treated equally. Result from the study on disclosure theme shows that product related disclosure was highest. It may indicate some important issues taking place in the period under study. Furthermore, the result of the hypothesis testing shows that size, listing status and age of business appear to significantly influence the disclosure practice and may conforms to legitimacy theory postulate. While the profitability variable show insignificant relationship possibly due to prior literature notion that decision to disclose social information is related to public pressure variable rather than profitability variable. Finally, for the company profiles the result shows negative and insignificant relationship.

Subfields: Accounting, Marketing, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/0f046ced158d7b555b3ffccab0a4208e7c8097fd

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Citations in the corpus

Corporate social responsibility and corporate governance in Malaysian government‐linked companies (2012, background): “In Abdul Hamid (2004), the sample comprised of financial institutions only.”
CSR disclosures and its determinants: evidence from Malaysian government link companies (2011, background): “This finding, however, contradicts the study by Abdul Hamid (2004). In her study, she found that CSR disclosure was significantly affected by age of the company.”
Corporate Social Reporting in India—A View from the Top (2006, background): “In fact, studies in other countries also indicate that these two themes (Product/Service Improvement and Human Resources) get the maximum mention in annual reports (Hackston and Milne 1996; Hamid 2004).”
Determinants of Corporate Social Responsibility Disclosure Ratings by Spanish Listed Firms (2009, background): “From an empirical perspective, various studies have found that there is a positive relationship between CSR disclosure and ﬁrm size or political visibility (Adams et al. , 1998; Cullen and Christopher, 2002; Hamid, 2004; Haniffa and Cooke, 2005; Hossain et al., 1995; Neu et al., 1998; Patten, 1991).”
Looking for evidence of the relationship between corporate social responsibility and corporate financial performance in an emerging market (2011, methodology): “NGOs are increasingly playing as important role to urge companies to be more socially responsible and in lobbying the government agencies with regard the CSR issues (Othman and Ameer, 2010; Abdul Hamid, 2004; Nik Ahmad et al., 2003).”
The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries (2013, background): “Secondly, it the most widely recognised internal document by researchers because it includes information that has a high degree of credibility (Hamid, 2004; Haniffa and Cooke, 2005).”
Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia (2010, methodology): “These categories are consistent with the recent studies (Branco and Rodrigues, 2008; and Abdul Hamid, 2004).”