Factors Influencing Corporate Donations Among Shariah-Compliant Companies in Malaysia

• 영문명: Factors Influencing Corporate Donations Among Shariah-Compliant Companies in Malaysia
• 발행기관: 한국유통과학회
• 저자명: Nur Diyana Izzati Mohamed SHAARI Mazurina Mohd ALI Suhaily HASNAN Nassr Saleh Mohamad AHMAD
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 10 No.1, 145~156쪽, 전체 12쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2023.01.31

영문 초록

Within the context of publicly traded Sharia-compliant companies in Malaysia, this study investigated the influence that board and company characteristics have on corporate donations. The primary focus of the study was (i) two board characteristics derived from upper echelons theory, namely gender composition and education level, and (ii) four firm variables derived from stakeholder theory, specifically company size, profitability, leverage, and industry category. This study used a total of 402 Shariah-compliant companies that operated in accordance with Shariah law. The information utilized in this study was culled by hand from the annual reports of various companies covering the years 2017 through 2019. According to the findings, the educational level of a company’s board of directors has a significant impact on the amount of money donated to charitable organizations by Shariah-compliant companies. The level of expertise possessed by board members can be of assistance to businesses in becoming more aware of the necessity of making contributions or donations. Corporate contribution practices among Shariah-compliant companies in Malaysia were also significantly influenced by the firm’s size, profitability, and the industry category in which the business was classified. The findings of the study contribute to a better understanding of the impact that board and company variables have on the activities of corporate donors.

목차

1. Introduction

2. Literature Review and Hypotheses Development

3. Research Design and Method

4. Results

5. Discussion

6. Conclusion

References

키워드

Corporate Donation Shariah-Compliant Education Board Malaysia