The impact of government and foreign affiliate influence on corporate social reporting: The case of Malaysia

By A. Amran, S. Devi. 2008

355 citations recorded by the source corpus.

Subfields: Sociology and Political Science, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/b963eb880ffa2699204a5c63b820f2f53122b444

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Citations in the corpus

Corporate social responsibility disclosures over time: evidence from Malaysia (2013, background): “While prior studies observed a significant positive relationship between CSR disclosures and company size (Hackston and Milne, 1996; Haniffa and Cooke, 2005; Mohd Ghazali, 2007; Amran and Devi, 2008; Said et al., 2009), the relationship CSR disclosures form with profitability and leverage is less cl”
Determinants of corporate social responsibility disclosures: Evidence from India (2014, background): “Therearesomesigni ﬁ cantcorrelationsamongtheindependentvariables, but these correlations do not present a serious risk of multicollinearity in the data while interpreting the regression results, as r b 0.8 in all cases (Hanniffa and Cooke, 2005, 414; Field, 2005, 186).”
Comprehensive Board Diversity and Quality of Corporate Social Responsibility Disclosure: Evidence from an Emerging Market (2017, background): “In line with Amran and Devi (2008) and Boulouta (2013), we control for industry types since industry plays an important role in understanding the motives of CSR disclosure; hence, the ﬁrm’s industry might affect CSR disclosure in several ways.”
Does Corporate Social Responsibility Lead to Improve in Firm Financial Performance? Evidence from Malaysia (2014, background): “Azlan and Susela (2008) assert that the pressure of the government is a dominant factor motivating for the involvement of the Malaysia companies into CSR.”
A Longitudinal Study of Corporate Social Disclosures in a Developing Economy (2011, methodology): “However, findings have not been conclusive (Haniffa and Cooke 2005; Amran and Devi 2008; Branco and Rodrigues 2008).”
Determinants of Corporate Social Responsibility (CSR) Disclosure in Developed and Developing Countries: A Literature Review (2017, background): “As in developed countries, some studies have shown that government initiatives (or regulations) have in ﬂ uenced the CSR reporting agenda in developing countries (Tsang, 1998; Amran & Devi, 2007, 2008; Huang & Kung, 2010).”
The influence of coercive isomorphism on corporate social responsibility reporting and reputation (2011, background): “However, while developed countries have paid substantial attention in improving their CSR disclosure, the level of CSR reporting in Malaysia is still at a preliminary stage ( Amran and Devi, 2008”
The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis (2018, background): “…firms as one of the control variables in the disclosure models of annual reports (see for example, Gul and Leung, 2004; Haniffa and Cooke, 2005; Huafang and Jianguo, 2007; Amran and Devi, 2008; Chau and Gray, 2010) and for corporate website reporting (see Xiao et al., 2004; Kelton and Yang, 2008).”
Looking for evidence of the relationship between corporate social responsibility and corporate financial performance in an emerging market (2011, background): “Recently, external primary stakeholders, such as the government and capital market authorities, have also exerted force, through acts and regulations, to be involved on CSR activities ( Azlan and Susela, 2007, 2008”
Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE) (2014, background): “Political and social systems are important factors for the facilitation and promotion of companies’ disclosure of reports into their CSR (Williams 1999) and in promotion practices of CSR at companies (Amran and Devi 2008).”
Changes in social and environmental reporting practices in an emerging economy (2004–2007): Exploring the relevance of stakeholder and legitimacy theories (2011, background): “The effect of size is not surprising in light of previous findings (see Amran & Devi, 2008; Branco & Rodrigues, 2008; Gao et al., 2005; Haniffa & Cooke, 2005), although the significant correlations can be attributed mainly to the change in social disclosures.”
The Role of Normative CSR‐Promoting Institutions in Stimulating CSR Disclosures in Developing Countries (2018, methodology): “Following institutional theory, professional networks are among the key sources of normative pressures, which can shape professionals’ behaviour (DiMaggio & Powell, 1983; Amran & Devi, 2008).”