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om 1 to 7. The 57 cultural values represent 10 dimensions at the individual level and 7 dimensions at the cultural level. They found that, there is a significant difference between Malay, Chinese and Indian in 'tradition' and 'achievement' at individual level. Also for cultural level, there was significant difference between Malay, Chinese and Indian in 'embeddedness'. This implies that there is a significant difference between cultural values between ethnic groups in Malaysia which were Malay, Chinese and Indians

Since ethnicity as one feature of culture as described by Hofstede (1980) , culture has been operationalized by previous research as ethnicity of board of directors such as (Tsui, 2001; Patel, Harrison and Mc Kinnon, 2002; Archambault and Archambault ,2003; Haniffa and Cooke,2002,2005; Abdul Rahman and Mohamed Ali, 2006; Che Ahmad, Houghton and Mohamad Yusof, 2006; Salleh, Stewart and Manson, 2006; Yatim, Kent and Clarkson, 2006).to be the proxy for culture.

方法论——METHODOLOGY

分析和人口的单位——Unit of analysis and Population

The units of analysis for this study are the annual reports of the public listed companies on Main Board companies of Bursa Malaysia. The population consists of non-financial companies on the Main Board Bursa Malaysia for the year ended 2006. This study includes all industry as in Main Board. They are consumer products, industrial products, trading and services, plantations, properties, constructions, technology, hotels, infrastructure and mining. All financial companies were excluded from this study due to different regulatory framework and governance environment. BAFIA companies or financial companies were legislated with BAFIA Act 1989, Central Bank of Malaysia Act 1958 (Revised 1994), whereas non financial companies legislated with Companies Act 1965.

样本量——Sample Size

The proportional stratified sampling method was used in this study to determine the sample size of each sector of public listed companies in Main Board Companies in Malaysia. The study is based on secondary data collected from the Annual Report of non-financial companies listed on the Main Board of Bursa Malaysia in the year 2006. The final sample of 150 companies is a valid representative of the target population of 602 main board companies of public listed companies in Bursa Malaysia for the year ended 2006. Based on Roscoe's rules of thumb, it is ideal that for every item investigated, 10 sample sizes are needed. Therefore with nine items for corporate governance characteristics, three items for board of directors' ethnicity and one item for CSR Disclosure, 130 samples are needed for the study, which means that a sample size of 150 would be sufficient for the study.

变量的测量和模型规范——Variable Measurements and Model Specification

因变量(企业社会责任信息披露)——Dependent Variable (CSR Disclosure)

The categories of social responsibility disclosure were adapted from previous studies such as by Ernst and Ernst (1978), Hackston and Milne (1996) and Haniffa and Cooke, (2005), Mannaseh (2006) and Shaw Warn (2006) that include five themes .They are environmental, community involvement, Human resource/Employee Information, Energy and Product. The study, ad本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。