Experiments on Corporate Governance Factors Affecting Donation: Evidence from Charitable Organizations in Malaysia

Experiments on Corporate Governance Factors Affecting Donation: Evidence from Charitable Organizations in Malaysia

The main objective of this study is to identify governance factors that affect donation. We posit that
there are five governance factors related to donation. The governance factors are the board size,
board members having professional qualification, board members with political connections,
frequency of meeting, and website availability. Based on a sample of 98 charitable organizations, it
has been found that the governance factors such as board members having professional affiliation
and board members with political connections are significantly associated to donation received by the
charitable organizations.

Author (s) Details

Suhaily Hasnan
Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia.

Dr. Maslinawati Mohamad
Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia.

Zairul Nurshazana Zainuddin
Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia.

Dr. Zubaidah Zainal Abidin
Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Selangor, Malaysia

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