Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.]
The research examines the level of corporate social disclosure among Bursa Malaysia listed companies during the period of recession of financial crisis and also during the pre and post financial crisis periods. The level of disclosure is measured using content analysis. The sample of 135 companies a...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Accountancy & Accounting Research Institute (ARI)
2006
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/13794/ |
| _version_ | 1848803318860611584 |
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| author | Haron, Hasnah Yahya, Sofri Manasseh, Sharon Ismail, Ishak |
| author_facet | Haron, Hasnah Yahya, Sofri Manasseh, Sharon Ismail, Ishak |
| author_sort | Haron, Hasnah |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | The research examines the level of corporate social disclosure among Bursa Malaysia listed companies during the period of recession of financial crisis and also during the pre and post financial crisis periods. The level of disclosure is measured using content analysis. The sample of 135 companies analysed
included companies that existed from 1996 and remained going concerns
until the year 2000. The disclosures on corporate social responsibility were
found primarily in chairman's' reports. Our results show that the highest level
of disclosure was in 1998, that is the period just after the economic crisis
period. The human resource theme was the most disclosed item. Disclosures
were mainly qualitative and favourable in nature. |
| first_indexed | 2025-11-14T21:37:21Z |
| format | Article |
| id | uitm-13794 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:37:21Z |
| publishDate | 2006 |
| publisher | Faculty of Accountancy & Accounting Research Institute (ARI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-137942016-07-21T09:22:22Z https://ir.uitm.edu.my/id/eprint/13794/ Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.] mar Haron, Hasnah Yahya, Sofri Manasseh, Sharon Ismail, Ishak Cooperative societies Malaysia Malaysia The research examines the level of corporate social disclosure among Bursa Malaysia listed companies during the period of recession of financial crisis and also during the pre and post financial crisis periods. The level of disclosure is measured using content analysis. The sample of 135 companies analysed included companies that existed from 1996 and remained going concerns until the year 2000. The disclosures on corporate social responsibility were found primarily in chairman's' reports. Our results show that the highest level of disclosure was in 1998, that is the period just after the economic crisis period. The human resource theme was the most disclosed item. Disclosures were mainly qualitative and favourable in nature. Faculty of Accountancy & Accounting Research Institute (ARI) 2006 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13794/1/AJ_HASNAH%20HARON%20MAR%2006.pdf Haron, Hasnah and Yahya, Sofri and Manasseh, Sharon and Ismail, Ishak (2006) Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.]. (2006) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review.html>, 5 (1). pp. 159-184. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Cooperative societies Malaysia Malaysia Haron, Hasnah Yahya, Sofri Manasseh, Sharon Ismail, Ishak Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.] |
| title | Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.] |
| title_full | Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.] |
| title_fullStr | Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.] |
| title_full_unstemmed | Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.] |
| title_short | Level of corporate social disclosure in Malaysia / Hasnah Haron … [et al.] |
| title_sort | level of corporate social disclosure in malaysia / hasnah haron … [et al.] |
| topic | Cooperative societies Malaysia Malaysia |
| url | https://ir.uitm.edu.my/id/eprint/13794/ https://ir.uitm.edu.my/id/eprint/13794/ |