Corporate governance, ownership structure and voluntary disclosure: Evidence from listed firms in Malaysia
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This paper examines the impact of corporate governance and ownership structure on voluntary disclosure practices of Malaysian listed firms. The extent of voluntary disclosure is determined for a matched-sample of 100listed firms in three different disclosure regimes during 1996, 2001 and 2006.The findings suggest that regulatory reforms over the 1996 to 2006 period resulted in enhanced corporate transparency and accountability as reflected in more extensive voluntary disclosures. We provide empirical evidence that the extent of voluntary disclosures is significantly associated with the strength of corporate governance structure in 2001 and 2006 and with ownership structure in 1996, 2001 and 1996. The findings of this study are of use to regulators in terms of guiding policy development regarding corporate transparency of publicly listed firms.
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Ho, Poh-Ling (2009)This thesis investigates the extent of voluntary disclosure within the annual reports of Malaysian listed firms over an eleven-year longitudinal timeframe. This research examines disclosure patterns and determinants of ...
Ho, Poh-Ling; Taylor, Grantley (2013)Purpose – The purpose of this paper is to investigate the impact of corporate governance on voluntary disclosure of different types of information in annual reports of Malaysian listed firms. Design/methodology/approach ...
Ho, Poh-Ling; Tower, Greg (2011)This paper examines the impact of ownership structure on the voluntary disclosure in the annual reports of Malaysian listed firms. The result shows that there is an increase in the extent of voluntary disclosure in Malaysian ...