Ownership structure and corporate social responsibility disclosure: some Malaysian evidence

By Nazli Anum Mohd Ghazali. 2007

646 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/4c8a46ea940981f61ebd28efcf72ef84580973bf

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. A. Gerged
2. M. Muttakin
3. Joanna Krasodomska
4. J. Dyduch
5. Arifur Khan
6. M. Azim
7. Waris Ali
8. J. Frynas

In Strategy and Management

1. A. Gerged
2. M. Muttakin
3. Joanna Krasodomska
4. J. Dyduch
5. Arifur Khan
6. M. Azim
7. Waris Ali
8. J. Frynas

Citations in the corpus

• Corporate social responsibility and corporate governance in Malaysian government‐linked companies (2012, methodology): “The checklist employed was adopted fromMohdGhazali (2007) with the exception of one item, the Statement on Internal Control which became a mandatory disclosure in annual reports of companies with financial years ending after 31 December 2001. It was considered appropriate to use the checklist in Moh”
• Impact of corporate governance on CSR disclosure (2020, background): “…mechanism influences companies CSR initiatives, such as board composition (Said et al. 2009; Habbash 2016; Ezhilarasi and Kabra 2017), ownership structure (Mohd Ghazali 2007; Khan 2010; Muttakin and Subramaniam 2015) and corporate practices in general (Haniffa and Cooke 2002; Khan et al. 2013).”
• Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review (2017, background): “The academic literature has identi fi ed the need for more CSR disclosure studies on the context-speci fi c nature of CSR disclosure in developing countries (Ghazali, 2007; Haji, 2013; Kansal et al., 2014).”
• Corporate Social Responsibility in China: A Corporate Governance Approach (2014, background): “Mohd Ghazali (2007) had similar findings in government-linked Malaysian firms.”
• The Effect of Corporate Governance Elements on Corporate Social Responsibility (CSR) Disclosure: An Empirical Evidence from Listed Companies at KSE Pakistan (2015, background): “It is a fact that big firms have more shareholders who may have concern about social programs undertaken by the firm [5,32,43,44].”
• Factors affecting corporate environmental disclosure in emerging markets: The role of corporate governance structures (2020, methodology): “Thus, largest owners might not be interested in spending money on CED that is expected, from their perspective, to lead to reductions in their ‘ share of the pie ’ (Mohd Ghazali, 2007).”
• Corporate social responsibility disclosures and earnings quality: Are they a reflection of managers’ opportunistic behavior? (2015, methodology): “Accordingly, the CSRD index is derived by computing the ratio of actual scores awarded to the maximum score attainable (20) by that company (Ghazali, 2007).”