The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks
Financial accounting information is the main part of the annual reports on which investors rely. The reliability and relevance of the financial accounting information is on the shoulders of directors. It has been highlighted in the corporate governance literature that information disclosure about th...
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| Format: | Article |
| Language: | English |
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World Business Institute
2012
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| Online Access: | http://irep.iium.edu.my/26260/ http://irep.iium.edu.my/26260/1/7._The_impact_of_corporate_governance_on_voluntary_accounting_information_disclosure_in_Malaysian_listed_banks.pdf |
| _version_ | 1848779615280037888 |
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| author | Htay, Sheila Nu Nu |
| author_facet | Htay, Sheila Nu Nu |
| author_sort | Htay, Sheila Nu Nu |
| building | IIUM Repository |
| collection | Online Access |
| description | Financial accounting information is the main part of the annual reports on which investors rely. The reliability and relevance of the financial accounting information is on the shoulders of directors. It has been highlighted in the corporate governance literature that information disclosure about the companies is the heart of the good corporate governance system. In Malaysia, there is no research conducted to examine the relationship between corporate governance and voluntary accounting information disclosure although it is important to examine it. Therefore, the objective of this research is to investigate the impact of corporate governance
on voluntary financial accounting information disclosure of Malaysian listed banks. The sample includes twelve listed banks on Bursa Malaysia from1996 until 2005. The findings of the panel data regression show that higher INE_BZ (at 1% Sig. level), lower DOWN (at 10% Sig. level) and higher BZ (at 5% Sig. level) have more voluntary financial accounting information disclosure. The other variables such as BLS, IOWN and BOWN are in line with hypotheses while BZ is not and the main reason for BZ not being in line with hypothesis is the sample firms already have optimal board structures.
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| first_indexed | 2025-11-14T15:20:35Z |
| format | Article |
| id | iium-26260 |
| institution | International Islamic University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T15:20:35Z |
| publishDate | 2012 |
| publisher | World Business Institute |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | iium-262602012-11-06T05:30:32Z http://irep.iium.edu.my/26260/ The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks Htay, Sheila Nu Nu HG1501 Banking Financial accounting information is the main part of the annual reports on which investors rely. The reliability and relevance of the financial accounting information is on the shoulders of directors. It has been highlighted in the corporate governance literature that information disclosure about the companies is the heart of the good corporate governance system. In Malaysia, there is no research conducted to examine the relationship between corporate governance and voluntary accounting information disclosure although it is important to examine it. Therefore, the objective of this research is to investigate the impact of corporate governance on voluntary financial accounting information disclosure of Malaysian listed banks. The sample includes twelve listed banks on Bursa Malaysia from1996 until 2005. The findings of the panel data regression show that higher INE_BZ (at 1% Sig. level), lower DOWN (at 10% Sig. level) and higher BZ (at 5% Sig. level) have more voluntary financial accounting information disclosure. The other variables such as BLS, IOWN and BOWN are in line with hypotheses while BZ is not and the main reason for BZ not being in line with hypothesis is the sample firms already have optimal board structures. World Business Institute 2012-09 Article PeerReviewed application/pdf en http://irep.iium.edu.my/26260/1/7._The_impact_of_corporate_governance_on_voluntary_accounting_information_disclosure_in_Malaysian_listed_banks.pdf Htay, Sheila Nu Nu (2012) The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks. Global Review of Accounting and Finance, 3 (2). pp. 128-142. ISSN 1838-5915 http://wbiaus.org/grafjnew.html |
| spellingShingle | HG1501 Banking Htay, Sheila Nu Nu The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks |
| title | The impact of corporate governance on the voluntary
accounting information disclosure in Malaysian listed
banks |
| title_full | The impact of corporate governance on the voluntary
accounting information disclosure in Malaysian listed
banks |
| title_fullStr | The impact of corporate governance on the voluntary
accounting information disclosure in Malaysian listed
banks |
| title_full_unstemmed | The impact of corporate governance on the voluntary
accounting information disclosure in Malaysian listed
banks |
| title_short | The impact of corporate governance on the voluntary
accounting information disclosure in Malaysian listed
banks |
| title_sort | impact of corporate governance on the voluntary
accounting information disclosure in malaysian listed
banks |
| topic | HG1501 Banking |
| url | http://irep.iium.edu.my/26260/ http://irep.iium.edu.my/26260/ http://irep.iium.edu.my/26260/1/7._The_impact_of_corporate_governance_on_voluntary_accounting_information_disclosure_in_Malaysian_listed_banks.pdf |