CSR disclosures and its determinants: evidence from Malaysian government link companies

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Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017, background): “Only a handful of studies in the emerging economies nar-rowly focus on this area of research (such as Abdullah et al. 2016, Abdullah and Ismail 2013, Haniffa and Cooke 2002, 2005 in Malaysia; Hoang et al. 2016 in Vietnam; Ntim et al. 2012, Ntim and Soobaroyen 2013 in South Africa).”
Theoretical Perspectives on Corporate Social Responsibility Disclosure: A Critical Review (2015, background): “, 2011 in the Mauritian context; Van der Laan, 2009 in Australia; Abd Rahman et al., 2011 in Malaysia). Since the legitimacy theory is based on the society‟s perception, management is forced to disclose information that would change the external users‟ opinion about their company (Cormier et al., 20”
Determinants of corporate social responsibility disclosures: Evidence from India (2014, background): “Some researchers (Cormier et al., 2005; Roberts, 1992) reported a positive relationship, while others (Rahman et al., 2011) denied any relationship between the age of the ﬁ rm and CSR disclosures.”