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dependent variables tested. The results indicated that intangible assets were positively associated with the extent of the CSR disclosures without any interaction from other variables. The tangible assets also generated the same positive significant results. Besides, the results for both the family and government ownership structures also revealed significant negative and positive associations with the extent of CSR disclosures. This implied that the higher the percentage of family ownerships, the lower the extent of CSR disclosures made by the companies and the vice verse for government owned companies.

In addition, the hierarchical regression results showed that the control variable ROA was positively associated with the extent of CSR disclosure for three years regardless of the different models used. However, leverage seemed to have a significant association with the presence of other independent variables.

Besides that, the intangible assets were found to have a significant positive relationship with the extent of CSR disclosures in 2007 without the interaction of ownership structures and when the family and government ownership were taken into consideration, significant results were revealed for 2007 and 2008. On the other hand, tangibles assets were found to have a strong association with the extent of CSR disclosures for all three sampled years both for Models 2 and 3. This implied that the availability of tangible assets has encouraged companies to participate in CSR activities regardless of the ownership structures.

Finally, inconsistent results were found for the impact of ownership structures to the level of corporate resources and the extent of CSR disclosures. After the implementation of the mandatory disclosure requirement, family ownership no longer weakened the positive relationship between tangible assets and the extent of CSR disclosures. However, significant family ownership interaction was found in 2007 for the positive relationship between intangible assets and CSR disclosures. This might have been due to the competing needs of resources during the global economic crisis for the companies’ survival.

On the other hand, no significant government interaction impact was discovered in the positive relationship between intangible assets and the extent of CSR disclosures. The availability of intangibles assets seemed to have superseded the roles of government in encouraging the CSR activities. In contrast, the significant interactions were found in the positive relationship between tangible assets and the CSR disclosures in 2006 and 2008.
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