Publication:
Does Political Connection Moderate Women Directors' Effect On Csr Disclosure? Evidence From Malaysia

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dc.contributor.authorIntan Maiza Abd Rahmanen_US
dc.contributor.authorNurul Nazlia Jamilen_US
dc.contributor.authorKu Nor Izah Ku Ismailen_US
dc.date.accessioned2024-05-28T04:21:04Z
dc.date.available2024-05-28T04:21:04Z
dc.date.issued2019
dc.date.submitted23/12/2019
dc.descriptionAsian Journal of Accounting and Governance 11: 61–70 (2019) (http://dx.doi.org/10.17576/AJAG-2019-11-06) ISSN 2180-3838en_US
dc.description.abstractThe 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. KEYWORDS Political connection; women directors; government ownership; politicians on board; CSR disclosureen_US
dc.identifier.doihttp://dx.doi.org/10.17576/AJAG-2019-11-06
dc.identifier.epage11
dc.identifier.issn2180-3838
dc.identifier.other2193-9
dc.identifier.spage1
dc.identifier.urihttps://ejournal.ukm.my/ajac/article/view/32491
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/5261
dc.language.isoenen_US
dc.publisherPenerbit UKM Pressen_US
dc.relation.ispartofAsian Journal of Accounting and Governance Journalen_US
dc.subjectPolitical connection;en_US
dc.subjectwomen directors;en_US
dc.subjectgovernment ownership;en_US
dc.subjectpoliticians on board;en_US
dc.subjectCSR disclosureen_US
dc.titleDoes Political Connection Moderate Women Directors' Effect On Csr Disclosure? Evidence From Malaysiaen_US
dc.typeArticleen_US
dspace.entity.typePublication

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