DocumentCode
2576030
Title
Notice of Retraction
The influence of investment and CEO international experience on corporate social responsibility (CSR) disclosure
Author
Othman, Roslina ; San, S. ; Aris, N.A. ; Arshad, Rabia
Author_Institution
Accounting Res. Inst. & Fac. of Accountancy, Univ. Teknol. MARA, Shah Alam, Malaysia
fYear
2012
fDate
21-22 May 2012
Firstpage
469
Lastpage
474
Abstract
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Corporate social responsibility (CSR) disclosure issues have been extensively discussed in past studies. In Malaysia studies that examine the factors affecting CSR disclosure by the company using the Resource-Based View (RBV) theory are still scarce. This study provides an insight into the factors affecting CSR disclosure of the companies in the context of RBV. Using CSR disclosure indeces of 150 Malaysian public listed companies in sensitive industries published in their 2007 annual reports, this study examines the relationship between investments and the chief executive officers´ (CEO) international experience with CSR disclosure. The findings show that there is a significant positive relationship between investment and CSR disclosure. This implies investors will choose to invest in companies with good CSR disclosure since they feel greater confidence on their investments being secure. However, there is an insignificant relationship between the CEOs´ international experiences with CSR disclosure. Thus, a company whose CEO has extensive international experie- ce does not hold any advantage over a homegrown CEO in improving CSR disclosure.
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Notice of Retraction
After careful and considered review of the content of this paper by a duly constituted expert committee, this paper has been found to be in violation of IEEE´s Publication Principles.
We hereby retract the content of this paper. Reasonable effort should be made to remove all past references to this paper.
The presenting author of this paper has the option to appeal this decision by contacting TPII@ieee.org.
Corporate social responsibility (CSR) disclosure issues have been extensively discussed in past studies. In Malaysia studies that examine the factors affecting CSR disclosure by the company using the Resource-Based View (RBV) theory are still scarce. This study provides an insight into the factors affecting CSR disclosure of the companies in the context of RBV. Using CSR disclosure indeces of 150 Malaysian public listed companies in sensitive industries published in their 2007 annual reports, this study examines the relationship between investments and the chief executive officers´ (CEO) international experience with CSR disclosure. The findings show that there is a significant positive relationship between investment and CSR disclosure. This implies investors will choose to invest in companies with good CSR disclosure since they feel greater confidence on their investments being secure. However, there is an insignificant relationship between the CEOs´ international experiences with CSR disclosure. Thus, a company whose CEO has extensive international experie- ce does not hold any advantage over a homegrown CEO in improving CSR disclosure.
Keywords
corporate social responsibility; investment; CEO international experience; CSR disclosure; Malaysia; RBV theory; chief executive officer; corporate social responsibility; homegrown CEO; investment; public listed companies; resource-based view; Companies; Indexes; Investments; Stock markets; Technological innovation; CEO International Experience; CSR Disclosures Index; Investment; Resource Based View (RBV) Theory;
fLanguage
English
Publisher
ieee
Conference_Titel
Innovation Management and Technology Research (ICIMTR), 2012 International Conference on
Conference_Location
Malacca
Print_ISBN
978-1-4673-0655-3
Type
conf
DOI
10.1109/ICIMTR.2012.6236441
Filename
6236441
Link To Document