hig.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Internet corporate social responsibility disclosures and its determinants: evidence from Malaysian listed companies
Luleå tekniska universitet.
Luleå tekniska universitet.
Luleå tekniska universitet.
Luleå tekniska universitet.
2012 (English)In: Asian Journal of Research in Business Economics and Management, ISSN 2249-7307, Vol. 2, no 9, 1-22 p.Article in journal (Refereed) Published
Abstract [en]

The increase for Internet corporate social responsibility (ICSR) creates new challenges to investors, management, and regulators as there is no guidance. Prior studies have found significant relationship between firm characteristics and corporate governance mechanisms and papers based for corporate social responsibly disclosure. Additionally prior studies have also found there is not significant relationship between firm characteristics and corporate governance mechanisms and Internet reporting. There is gap between these studies. The study use online research and content analysis of Internet corporate social responsibility disclosure for a sample of 100 large public listed companies in Malaysia. Agency and signalling theories as well as disclosure literature were used to generate hypotheses regarding the determinants of ICSR disclosure. However, the result of the current study can’t find that firm characteristics and corporate governance mechanisms are related to ICSR. We propose legitimacy theory (environmental pressures including political, social and economic) as a potential alternative explanation for ICSR disclosure.

Place, publisher, year, edition, pages
2012. Vol. 2, no 9, 1-22 p.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-19915OAI: oai:DiVA.org:hig-19915DiVA: diva2:827596
Available from: 2015-06-29 Created: 2015-06-29 Last updated: 2015-06-29Bibliographically approved

Open Access in DiVA

No full text

Search in DiVA

By author/editor
Homayoun, Saeid
In the same journal
Asian Journal of Research in Business Economics and Management
Business Administration

Search outside of DiVA

GoogleGoogle Scholar

Total: 441 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf