Main Article Content
Abstract
The study on corporate philanthropy (CP) disclosure is limited and need to be given further attention. Thus, the objective of this paper is to examine the importance of board of directors’ (BOD) education, in addition to firm-specific factors, as possible determinants of CP disclosure of Malaysian public listed companies. Three BODs’ education characteristics were considered namely the level of education, field of education and place of education. Data for the study was collected using secondary data.