文章基本信息

标题：Board Independence and Corporate Social Responsibility (CSR) Reporting in Malaysia
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作者：Ahmad, Nurulyasmin Binti Ju ; Rashid, Afzalur ; Gow, Jeff 等
期刊名称：Australasian Accounting, Business and Finance Journal
印刷版ISSN：1834-2000
电子版ISSN：1834-2019
出版年度：2017
卷号：11
期号：2
页码：61-85
出版社：University of Wollongong
摘要：This study aims to examine the influence of board independence on corporate social responsibility (CSR) reporting by publicly listed companies in Malaysia. Content analysis was used to determine the extent of CSR reporting. A reporting index consisting of 51 items was developed based on six themes: General, Community, Environment, Human Resources, Marketplace and Other. An Ordinary Least Square (OLS) regression was used to examine the relationship between board independence and firm CSR reporting. The results indicate that the association between board independence and company CSR reporting is industry specific. Overall, the empirical evidence partially supports agency theory.
关键词：Agency Theory; CSR; Board Independence; Malaysia