Open Access
Issue
SHS Web Conf.
Volume 36, 2017
The 2016 4th International Conference on Governance and Accountability (2016 ICGA)
Article Number 00029
Number of page(s) 16
DOI https://doi.org/10.1051/shsconf/20173600029
Published online 24 July 2017
  1. Abd Rahman, N.H., Mohamed Zain, M., & Yaakop Yahaya Al-Haj, N.H. (2011). CSR disclosures and its determinants: evidence from Malaysian government link companies. Social Responsibility Journal, 2(2),181–201. [CrossRef] [Google Scholar]
  2. Al Arussi, A.S., Selamat, M.H., & Hanefah, M.M. (2009). Determinants of financial and environmental disclosures through the internet by Malaysian companies. Asian Review of Accounting, 17(1),59–76. [CrossRef] [Google Scholar]
  3. Aldama, L.R., Amar, P.A., & Trostianki, D.W. (2009). Embedding corporate responsibility through effective organizational structures. Corporate Governance, 9(4),506–516. [CrossRef] [Google Scholar]
  4. Al-Shubiri, F.N., Al-abedallat, A.Z., & Orabi, M.M. (2012). Financial and non financial determinants of corporate social responsibility. Asian Ecomonic and Financial Review, 2(8),1001–1012. [Google Scholar]
  5. Andrew, B.H., Gul, F.A., Guthrie, J.E., & Teoh, H.Y. (1989). A note on corporate social disclosure practices in developing countries: the case of Malaysia and Singapore. British Accounting Review, 21, 371–376. [CrossRef] [Google Scholar]
  6. Baba, H.N. & Mohd Hanefah, H.M. (2001). Corporate social disclosure practices in Malaysia. Presented at the 2nd Asean Academic Accounting Association Conference, Shangrila Hotel, Penang. [Google Scholar]
  7. Baba, H.N. (2004). Corporate social responsiveness and environmental performance of small-medium enterprises: An Empirical Study. Unpublished PhD thesis. [Google Scholar]
  8. Bayoud, N.S., Kavanagh, M., & Slaughter, G. (2012). Factors influencing levels of corporate social responsibility disclosure by Libyan firms: a mixed study. International Journal of Economic and Finance, 4(4),13–29. [Google Scholar]
  9. Bursa Malaysia (2006), CSR Framework for Malaysian PLCs, retrieved 3 April 2012, from http://ablemen.com/sustainability/lock/frameworks_introduction.php?page=frameworks&index=1 [Google Scholar]
  10. Ching, S.C. & Wad, P. (2009). Corporate social responsibility and offshore outsourcing: electrical and electronics firms in malaysia. International Journal of Institutions and Economies, 1, 253–282. [Google Scholar]
  11. Corporate Governance Blueprint (2011), retrieved 3 April 2013 from http://www.sc.com.my/main.asp?pageid=1087&menuid=&newsid=&linkid=&type= [Google Scholar]
  12. Deegan, C. & Gordon, B. (1996). A Study on the Environmental Disclosure Practices of Australian Corporations. Accounting and Business Research, 26(3),187–199. [CrossRef] [Google Scholar]
  13. Donnelly, R. & Mulcany, M. (2008). Board structure, ownership and voluntary disclosure in Ireland. Corporate Governance: An International Review, 16(5),416–429. [CrossRef] [Google Scholar]
  14. Eng, L.L., & Mak, Y.T. (2003). Corporate governance and voluntary disclosure. Journal of Accounting and Public Policy, 22, 325–345. [CrossRef] [Google Scholar]
  15. Esa, E. & Mohd Ghazali, N.A. (2012). Corporate social responsibility and corporate governance in Malaysian government-linked companies. Corporate Governance, 12(3),292–305. [CrossRef] [Google Scholar]
  16. Islam, M.A., & Deegan, C. (2008). Motivations for an organisation within a developing countryto report social responsibility information; Evidence from Bangladesh. Accounting, Auditing & Accountability Journal, 21(6),850–874. [CrossRef] [Google Scholar]
  17. Islam, M.A., & Deegan, C. (2010). Media pressures and corporate disclosure of social responsibility performance information: a study of two global clothing and sports retail companies. Accounting and Business Research, 40(2),131–148. [CrossRef] [Google Scholar]
  18. Jaffar, R., Jamaludin, S., & Che Abdul Rahman, M.R. (2007). Determinant factors affecting quality of reporting in annual reports of Malaysian companies. Malaysian Accounting Review, 6(2),19–39. [Google Scholar]
  19. Lassaad, B.M., & Khamoussi, H. (2012). Determinanst of Communication about Corporate Social Responsibility: Case of French Companies. International Journal of Contemporary Business Studies, 3(5),49–60. [Google Scholar]
  20. Lo, B.C.W. & Yap, K.L. (2011). Are Malaysian Companies Ready For Corporate Social Responsibility? Labuan e-Journal of Muamalat and Society, 5, 11–15. [Google Scholar]
  21. Lucyanda, J. & Siagian, L.G. (2012). The influence of Company Characteristics Toward Corporate Social Responsibility Disclosure. The 2012 International Conference on Business and Management, 601–619. [Google Scholar]
  22. Luethge, D. & Han, H.G. (2012). Assessing corporate social and financial performance in China. Social Responsibility Journal, 8(3),389–403. [CrossRef] [Google Scholar]
  23. MCCG (2012). Malaysian Code on Corporate Governance, retrieved 20 April 2013 from http://www.sc.com.my/eng/html/cg/cg2012.pdf [Google Scholar]
  24. MCCG (revised 2007). Malaysian Code on Corporate Governance, retrieved 20 April 2013 from http://www.sc.com.my/eng/html/cg/cg2007.pdf [Google Scholar]
  25. Mobus, J.L. (2005). Mandatory environmental disclosures in a legitimacy theory context. Accounting, Auditing & Accountability Journal, 18(4),492–517. [CrossRef] [Google Scholar]
  26. Mohamad, M.H., Abdul Rashid, H.M., & Shawtari, F.A. (2012). Corporate governance and earnings management in Malaysian government linked companies; The impact of GLCs’ transformation policy. Asian Review of Accounting, 20(3),241–258. [CrossRef] [Google Scholar]
  27. Mohamed Zain, M. & Janggu, T. (2006). Corporate social disclosure (CSD) of construction companies in Malaysia. Malaysian Accounting Review, 5(1),85–144. [Google Scholar]
  28. Mohd Ghazali, N.A. (2007). Ownership structure and corporate social responsibility disclosure: some Malaysian evidence. Corporate Governance, 7(3),251–266. [CrossRef] [Google Scholar]
  29. Mulyadi, M.S. & Anwar, Y. (2012). Influence of corporate governance and profitability to corporate CSR disclosure. International Journal of Arts and Commerce, 1(7),29–35. [Google Scholar]
  30. Nik Ahmad, N.N. & Sulaiman, M. (2004). Environmental disclosures in Malaysian annual reports: A legitimacy theory perspectives. International Journal of Cost Management, 14(1),44–58. [Google Scholar]
  31. O’Sullivan, N. & O’Dwyer, B. (2009). Stakeholder perspectives on a financial sector legitimation process: The case of NGOs and the Equator Principles. Accounting, Auditing & Accountability Journal, 22(4),553–587. [CrossRef] [Google Scholar]
  32. Pallant, J. (2011). SPSS Survival Manual (4th edition): A step by step guide to data analysis using SPSS for Windows. Open University Press. [Google Scholar]
  33. Putrajaya Committee (2006). GLC Transformation Manual, retrieved 3 April 2013 from http://www.pcg.gov.my/trans_manual.asp [Google Scholar]
  34. Ribeiro, V.P. & Aibar-Guzman, C. (2010). Determinants of environmental accounting practices in local entities: evidence from Portugal. Social Responsibility Journal, 6(3),404–419. [CrossRef] [Google Scholar]
  35. Said, R., Hj Zainuddin, Y., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2),212–226. [CrossRef] [Google Scholar]
  36. Saleh, M. (2009). Corporate Social Responsibility Disclosure in an Emerging Market: A Longitudinal Analysis Approach. International Business Research, 2(1),131–141. [CrossRef] [Google Scholar]
  37. Siagian, F.T., & Tresnaningsih, E. (2011). The impact of independence directors and independence audit committees on earnings quality reported by Indonesian firms. Asian Review of Accounting, 19(3),192–207. [CrossRef] [Google Scholar]
  38. Sibao, S. & Huaer, C. (2009). Economic globalization and the construction of China’s corporate social responsibility. International Journal of Law and Management, 51(3),134–138. [CrossRef] [Google Scholar]
  39. Singhvi, S.S. & Desai, H.B. (1971). An empirical analysis of the quality of corporate financial disclosure. The Accounting Review, 46(1),129–138. [Google Scholar]
  40. Siregar, S.V. & Bachtiar, Y. (2010). Corporate social reporting: empirical evidence from Indonesia Stock Exchange. International Journal of Islamic and Middle Eastern Finance and Management, 3(3),241–252. [CrossRef] [Google Scholar]
  41. Suchman, M.C. (1995). Managing Legitimacy: Strategic and Institutional Approaches. Academy of Management Review, 20(3),571–610. [Google Scholar]
  42. Vafeas, N. (2000). Board structure and the informativeness of earnings. Journal of Accounting and Public Policy, 19(2),136–160. [CrossRef] [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.