Corporate governance and voluntary disclosure in Malaysia
The purpose of this study is to examine the relationship between corporate governance and voluntary disclosure. The expectation is that with the introduction of the Malaysian Code on Corporate Governance in 2000, companies would be more aware of the need to have good governance and that good governa...
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| Format: | Article |
| Language: | English |
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Inderscience Publishers
2010
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| Online Access: | http://irep.iium.edu.my/11244/ http://irep.iium.edu.my/11244/1/Corporate_governance_and_voluntary_disclosure.pdf |
| _version_ | 1848777304923176960 |
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| author | Mohd Ghazali, Nazli Anum |
| author_facet | Mohd Ghazali, Nazli Anum |
| author_sort | Mohd Ghazali, Nazli Anum |
| building | IIUM Repository |
| collection | Online Access |
| description | The purpose of this study is to examine the relationship between corporate governance and voluntary disclosure. The expectation is that with the introduction of the Malaysian Code on Corporate Governance in 2000, companies would be more aware of the need to have good governance and that good governance would lead to enhanced transparency. Regression analysis was performed on data collected from annual reports for years 2001 and 2006. Consistent with expectation, the extent of voluntary disclosure has increased from 2001 to 2006. The increase was statistically significant at the 5% level. However contrary to expectation, none of the corporate governance variables recommended in the Code was statistically significant. |
| first_indexed | 2025-11-14T14:43:52Z |
| format | Article |
| id | iium-11244 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T14:43:52Z |
| publishDate | 2010 |
| publisher | Inderscience Publishers |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-112442012-01-26T08:18:46Z http://irep.iium.edu.my/11244/ Corporate governance and voluntary disclosure in Malaysia Mohd Ghazali, Nazli Anum H Social Sciences (General) The purpose of this study is to examine the relationship between corporate governance and voluntary disclosure. The expectation is that with the introduction of the Malaysian Code on Corporate Governance in 2000, companies would be more aware of the need to have good governance and that good governance would lead to enhanced transparency. Regression analysis was performed on data collected from annual reports for years 2001 and 2006. Consistent with expectation, the extent of voluntary disclosure has increased from 2001 to 2006. The increase was statistically significant at the 5% level. However contrary to expectation, none of the corporate governance variables recommended in the Code was statistically significant. Inderscience Publishers 2010 Article PeerReviewed application/pdf en http://irep.iium.edu.my/11244/1/Corporate_governance_and_voluntary_disclosure.pdf Mohd Ghazali, Nazli Anum (2010) Corporate governance and voluntary disclosure in Malaysia. International Journal of Business Governance and Ethics, 5 (4). pp. 261-279. ISSN 1477-9048 http://www.inderscience.com/search/index.php?action=record&rec_id=35600 10.1504/IJBGE.2010.035600 |
| spellingShingle | H Social Sciences (General) Mohd Ghazali, Nazli Anum Corporate governance and voluntary disclosure in Malaysia |
| title | Corporate governance and voluntary disclosure in Malaysia |
| title_full | Corporate governance and voluntary disclosure in Malaysia |
| title_fullStr | Corporate governance and voluntary disclosure in Malaysia |
| title_full_unstemmed | Corporate governance and voluntary disclosure in Malaysia |
| title_short | Corporate governance and voluntary disclosure in Malaysia |
| title_sort | corporate governance and voluntary disclosure in malaysia |
| topic | H Social Sciences (General) |
| url | http://irep.iium.edu.my/11244/ http://irep.iium.edu.my/11244/ http://irep.iium.edu.my/11244/ http://irep.iium.edu.my/11244/1/Corporate_governance_and_voluntary_disclosure.pdf |