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Does Political Connection Moderate Women Directors’ Effect on CSR Disclosure? Evidence from Malaysia

Asian Journal of Accounting and Governance

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Field Value
 
Title Does Political Connection Moderate Women Directors’ Effect on CSR Disclosure? Evidence from Malaysia
 
Creator Abd Rahman, Intan Maiza
Jamil, Nurul Nazlia
Ku Ismail, Ku Nor Izah
 
Subject Political connection; women directors; government ownership; politicians on board; CSR disclosure
 
Description The objectives of this paper are: to examine the moderating effect of government ownership on the relationship between women directors and corporate social responsibility (CSR) disclosure; and to study the moderating effect of politicians on boards on the relationship between women directors and corporate social responsibility (CSR) disclosure. This paper gathered information from companies’ annual reports for the year 2013. From a sample of 300 non-financial companies listed on Bursa Malaysia, this paper found that government ownership positively moderates women directors’ effect on CSR disclosure, while politicians on boards negatively moderate the effect. Results of this study add to the literature on factors influencing women directors in their process of making decisions from the view of a developing country. As different variables of political connections affect CSR disclosure differently, companies may decide the most suitable situations to adapt to ensure the companies can perform at its best. The findings may further alert policy makers to establish special provision of the appointment on board of directors with political interest.
 
Publisher Penerbit UKM
 
Contributor —
 
Date 2019-04-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.ukm.my/ajac/article/view/32491
 
Source Asian Journal of Accounting and Governance; Vol 11 (2019)
2180-3838
 
Language eng
 
Relation http://ejournal.ukm.my/ajac/article/view/32491/9285
 
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