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dc.contributor.authorHo, Poh-Ling
dc.contributor.authorTower, Greg
dc.contributor.authorTaylor, Grantley
dc.contributor.editorDr. Goi Chai Lee
dc.identifier.citationHo, P. and Tower, G. and Taylor, G. 2009. Corporate Governance and the Communication Patterns of Malaysian Listed Corporations, in Lee, G.C. (ed), Curtin International Business Conference, Dec 10 2009. Miri, Sarawak, Malaysia: Curtin University of Technology.

The study examines determinants of voluntary disclosure of categories of information in the annual reports of 100 Malaysian listed firms over three very fundamental time periods (1996, 2001 and 2006). These periods represent the pre-financial crisis period, the middle period adjustments to the 1997 Asian financial crisis, and the latter post-Enron driven changes. Major changes to financial reporting and corporate governance rules since the 1997 crisis provided the stimulus for extensive regulatory change. Using a self-constructed voluntary disclosure index, the findings reveal there is a marked increase in the extent of voluntary disclosure of all the five main categories of disclosure over the eleven-year period. The results reveal that firms with enhanced corporate governance structure make more extensive disclosure in all categories of information in 2001 and, in particular, 2006. These results provide evidence that improving the corporate governance structure in Malaysian regulatory process clearly improves corporate disclosure and transparency.

dc.publisherCurtin University of Technology
dc.subjectvoluntary disclosure
dc.subjectcorporate governance
dc.titleCorporate Governance and the Communication Patterns of Malaysian Listed Corporations
dc.typeConference Paper
dcterms.source.titleBusiness Sustainability in the Era of Globalisation
dcterms.source.seriesBusiness Sustainability in the Era of Globalisation
dcterms.source.conferenceCurtin International Business Conference 2009
dcterms.source.conference-start-dateDec 10 2009
dcterms.source.conferencelocationMiri, Sarawak, Malaysia
curtin.departmentCurtin Sarawak - Faculty Office
curtin.accessStatusFulltext not available

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