Using 743 Malaysian public listed companies, this study attempts to investigate the impact of corporate governance mechanism on corporate social responsibility (CSR) disclosure level and to examine the difference of CSR disclosure level in government-linked companies and non-government linked...

The agency view of corporate governance requires effective monitors and gatekeepers to align the interests of the agent with those of the principal. One common denominator in recent corporate debacles appears to be the collective failure of gatekeepers and monitors. This paper suggests that...