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Determinants and level of corporate sustainability disclosure on employees in Malaysia


Citation

Ozigi, Obeitoh and Mohd Said, Ridzwana and Mat Daud, Zaidi (2017) Determinants and level of corporate sustainability disclosure on employees in Malaysia. International Journal of Economics, Commerce and Management, 5 (12). 218 - 235. ISSN 2348-0386

Abstract

The purpose of this study is to examine the level of employee disclosure and factors that determine such disclosure. The study covers a six year period of 2010 to 2015 of 253 companies in Malaysia. This study employs two-step system generalized method of moment (GMM) for analysis. The findings reveal a low level of corporate sustainability disclosure on employee in Malaysia which is consistent with previous studies. The findings reveal that company size and age are strong determinants of employee disclosure which are consistent with previous studies; multiple directorships appear to be insignificant with employee disclosure. The study establishes the need for government involvement to enhance disclosure as voluntary disclosure appears to be inadequate to achieve the desired result as evidence shows that countries where disclosure is compulsory have high disclosure compare to countries with voluntary disclosure. This underscores the need for Malaysian Stock Exchange to come up with corporate sustainability disclosure guidelines on employees.


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Official URL or Download Paper: http://ijecm.co.uk/volume-v-issue-12/

Additional Metadata

Item Type: Article
Divisions: Faculty of Economics and Management
Putra Business School
Publisher: IJECM Pub UK
Keywords: Corporate sustainability; Employee disclosure; Company size; Company age; Malaysia
Depositing User: Nurul Ainie Mokhtar
Date Deposited: 22 May 2018 02:48
Last Modified: 09 Oct 2018 06:26
URI: http://psasir.upm.edu.my/id/eprint/61415
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