Readability of Corporate Social Responsibility communication in Malaysia

Corporate Social Responsibility and Environmental Management

Volumn 18, Issue 1, 2011, Pages 50-60

  Abu Bakar, Aishah Sheikh ^a   Ameer, Rashid ^a  

^a UNIVERSITI TEKNOLOGI MARA   (Malaysia)

Author keywords

CSR; Disclosure; Malaysia; Social responsibility communication; Stakeholder engagement messages

Indexed keywords

EID: 78751696871     PISSN: 15353958     EISSN: 15353966     Source Type: Journal    
DOI: 10.1002/csr.240     Document Type: Article

References (44)

1. Adelberg AH. 1979. Narrative disclosures contained in financial reports: Means of communication or manipulation? Accounting and Business Research 9(35): 179-189.
2. Baker HE, Kare DD. 1992. Relationship between annual report readability and corporate financial performance. Management Research News 15(4): 1-4.
3. Baghi I, Rubaltelli E, Tedeschi M. 2008. A strategy to communicate corporate social responsibility: cause related marketing and its dark side. Corporate Social and Environmental Management 16(1): 15-26.
4. Birth G, Illia L, Lurati F, Zamparini A. 2008. Communicating CSR: practices among Switzerland's top 300 companies. Corporate Communications: An International Journal 13(2): 182-196.
5. Bursa Malaysia Website. 2010. [16 April 2010].
6. Chakravarthy B. 1986. Measuring strategic performance. Strategic Management Journal 7: 4737-458.
7. Cho HC, Roberts RW, Patten DM. 2010. The language of US corporate environmental disclosure. Accounting, Organization and Society (in press).
8. Courtis JK. 1986. An investigation into Annual Report Readability and Corporate Risk-Return Relationships. Accounting and Business Research Journal 16(6): 285-294.
9. Courtis JK. 1995. Readability of annual reports: Western versus Asian evidence. Accounting, Auditing & Accountability Journal 8(2): 4-17.
10. Courtis JK. 1998. Annual report readability variability: tests of the obfuscation hypothesis. Accounting Auditing & Accountability Journal 11(4): 459-471.
11. Courtis JK. 2004. Corporate report obfuscation: artefact or phenomenon. The British Accounting Review 36: 291-312.
12. Deloitte's Consulting. 2003. Bullfighter, Deloitte Touché Tomatsu, Sydney.
13. Demsetz H, Villalonga B. 2002. Ownership Structure and Corporate Performance. Working paper [17 April 2010].
14. Flesch RF. 1960. How to write, speak and think effectively. New York, Harper and Row; 305-353.
15. Godfrey J, Mather P, Ramsay A. 2003. Earnings and impression management in financial teports: The case of CEO changes. ABACUS 39(1): 95-123.
16. Haron H, Yahya S, Chambers A, Manasseh S, Ismail I. 2006. Level of corporate social disclosure in Malaysia. Malaysian Accounting Review 5(1): 159-184.
17. Harrison CT. 1980. Readability in the classroom. University of Cambridge: Cambridge, MA.
18. Hooghiemstra R. 2000. Corporate communication and impression management - new perspectives why companies engage in corporate social reporting. Journal of Business Ethics 27: 55-68.
19. Hossain MF, Siddiquee MM. 2008. Readability of management reviews in the annual reports of listed companies of Bangladesh. [17 April 2010].
20. Institute of Corporate Responsibility Malaysia (ICR). 2010. [17 April 2010].
21. Jensen MC. 1994. Self-interest, altruism, incentives, & agency theory. Journal of Applied Corporate Finance 7(2): 1-17.
22. Jensen MC, Meckling WH. 1976. Theory of the firm: Managerial behavior, agency costs, and ownership structure. Journal of Financial Economics 3(4): 305-360.
23. Jones MJ. 1988. A longitudinal study of the readability of the chairman's narratives in the corporate reports of a UK company. Accounting and Business Research 18(72): 297-305.
24. Jones MJ, Shoemaker PA. 1994. Accounting narratives: a review of empirical studies of content and readability. Journal of Accounting Literature 13: 142-184.
25. Keasey K, Short H. 1997. Equity retention and initial public offerings: the influence of signalling and entrenchment effects. Applied Financial Economics 7: 75-85
26. Merkl-Davies DM, Brennan NM. 2000. Discretionary disclosure strategies in corporate narratives: Incremental information or impression management? The Accounting Harmonisation and Standardisation in Europe: Enforcement, Comparability and Capital Market Effects [17 April 2010].
27. Milne MJ, Chan CCC. 1999. Narrative corporate social disclosures: how much of a difference do they make to investment decision-making? British Accounting Review 31(4): 439-457.
28. Morris RD. 1987. Signalling, agency theory and accounting policy choice. Accounting and Business Research 18(69): 47-56.
29. Nik Ahmad NN, Sulaiman M, Siswantoro D. 2003. Corporate social responsibility disclosure in Malaysia: An analysis of annual reports of KLSE listed companies. IIUM Journal of Economics and Management 11(1): 1-37.
30. Oswald S, Jahera J. 1991. The influence of ownership on performance: An empirical study. Strategic Management Journal 12: 321-326.
31. Rutherford BA. 2003. Obfuscation, textual complexity and the role of regulated narrative accounting disclosure in corporate governance. Journal of Management and Governance 7: 187-210.
32. Sacconi L. 2004. Corporate social responsibility (CSR) as a model of 'extended' corporate governance: An explanation based on the economic theories of social contract, reputation and reciprocal conformism. LIUC, Ethics, Law and Economics Paper No. 142.
33. Schroeder N, Gibson C. 1990. Readability of management's discussion and analysis. Accounting Horizons 4(4): 78-87.
34. Schroeder N, Gibson C. 1992. Are summary annual reports successful? Accounting Horizons 28-37.
35. Sen S, Du S, Bhattacharya CB. 2009. Building relationships through corporate social responsibility. In Handbook of Brand Relationships, MacInnis DJ, Park CW, Priester JR (eds). Armonk, M.E. Sharpe, Inc., NY.
36. Smith M, Jamil A, Johari YC, Ahmad SA. 2006. The Chairman's Statement in Malaysian companies- A test of the obfuscation hypothesis. Asian Review of Accounting 14(1/2): 49-65.
37. Smith D, Richardson G. 1999. The readability of Australia's taxation laws and supplementary materials: an empirical investigation. Fiscal Studies 20(3): 321-349.
38. Smith M. 2004. Financial flatulence. CPA Journal February: 50-52.
39. Smith M, Taffler R. 1992a. Readability and understandability: Different measures of the textual complexity of accounting narrative. Accounting, Auditing and Accountability Journal 5(4): 84-98.
40. Smith M, Taffler R. 1992b. The Chairman's Statement and Corporate Financial Performance. Accounting & Finance 32(2): 75-90.
41. Subramanian R, Insley RG, Blackwell RD. 1993. Performance and readability: a comparison of annual reports of profitable and unprofitable corporations. Journal of Business Communication 30(1): 49-61.
42. Wiwattanakantang Y. 2001. Controlling shareholders and corporate value: Evidence from Thailand. Pacific-Basin Finance Journal 9: 323-362.
43. Yammeesri J, Lodh SC. 2004. Is family ownership a pain or gain to firm performance? Journal of American Academy of Business, Cambridge 4(1/2): 263-270.
44. Ziek P. 2009. Making sense of CSR communication. Corporate Social Responsibility and Environmental Management 16(3): 137-145.