Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment, experienced several significant changes including the recent financial crises and regulatory changes....

Purpose – The purpose of this paper is to examine corporate social responsibility (CSR) disclosures over a period of time when the business environment, particularly the Malaysian environment, experienced several significant changes including the recent financial crises and regulatory changes....

The purpose of this study is to determine ifmembers of the Institute of ManagementAccountants (IMA) use the IMA Code ofEthics in recognizing and resolving ethicaldilemmas. This is important for severalreasons. First, membership in the IMA andadherence to its code of ethics are largelyvoluntary.

Purpose – The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional ownership (IO) of Malaysian public listed companies (PLCs). Design/methodology/approach – Testing of hypotheses have been conducted by applying multivariate...

Purpose – This paper seeks to investigate the influence of government and foreign affiliates, particularly; multinational companies on corporate social reporting (CSR) development in an economy, where CSR awareness is low coupled with weak pressure group activism. Design/methodology/approach...

Purpose – The purpose of this paper is to examine the relationships between earnings management (EM) and subsamples of corporate environmental responsibility (CER). Design/methodology/approach – KLD data are used to generate subsamples of environmental “strengths” and “concerns”....

Purpose – This study explores the factors that impede the growth of the voluntary adoption of independent corporate social responsibilities assurance (CSRA) practices among manufacturing companies in Malaysia. Despite the argument that independent CSRA appraisals would improve the credibility...

Purpose – The purpose of this paper is to provide initial evidence on the association between environmental initiatives and earnings management. Prior literature documents firms participating in environmental initiatives to report relatively stronger financial performance. Moreover, firms with...

Purpose – This paper seeks to investigate the influence of government and foreign affiliates, particularly; multinational companies on corporate social reporting (CSR) development in an economy, where CSR awareness is low coupled with weak pressure group activism. Design/methodology/approach...

Purpose – The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to institutional ownership (IO) of Malaysian public listed companies (PLCs). Design/methodology/approach – Testing of hypotheses have been conducted by applying multivariate...