Director training and financial disclosure: Asian insights
We provide evidence regarding the relationship between director training programs and improved financial reporting. Director Training Programs (DTP) help directors better understand the specific context in which a firm operates, including its operations and environment; awareness of business norms a...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Finance and Management in Warsaw
2017
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| Subjects: | |
| Online Access: | http://ir.unimas.my/id/eprint/17440/ http://ir.unimas.my/id/eprint/17440/1/Director.pdf |
| _version_ | 1848838288588144640 |
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| author | Qaiser Rafique, Yasser Abdullah, Al Mamun Rodrigs, Marcus |
| author_facet | Qaiser Rafique, Yasser Abdullah, Al Mamun Rodrigs, Marcus |
| author_sort | Qaiser Rafique, Yasser |
| building | UNIMAS Institutional Repository |
| collection | Online Access |
| description | We provide evidence regarding the relationship between director training programs and improved financial reporting. Director Training Programs (DTP) help directors better understand the specific context in which a firm operates, including its operations and environment; awareness of business norms and values; standards of probity and accountability; and their fiduciary duties as an agent of investors. This study explores a recent requirement for director training and its effect on the quality of financial reporting for publicly listed companies in three eastern countries. This study examines the relationship between DTP and the quality of financial reporting of Australian, Malaysian and Pakistani publicly listed companies by using a sample of data from 2011 to 2013. We determined that Australian companies that incur additional DTP expenditures and have a flexible training schedule (Online DTP)improve their financial reporting quality and that a well established DTP positively affects financial reporting quality in Malaysia. In addition, the results indicate that firm size negatively affects financial reporting quality in the Asia Pacific and older companies (firm age) suffer from low-quality financial reporting. © 2017, University of Finance and Management in Warsaw. All rights reserved. |
| first_indexed | 2025-11-15T06:53:10Z |
| format | Article |
| id | unimas-17440 |
| institution | Universiti Malaysia Sarawak |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T06:53:10Z |
| publishDate | 2017 |
| publisher | University of Finance and Management in Warsaw |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | unimas-174402021-05-24T06:59:07Z http://ir.unimas.my/id/eprint/17440/ Director training and financial disclosure: Asian insights Qaiser Rafique, Yasser Abdullah, Al Mamun Rodrigs, Marcus HG Finance We provide evidence regarding the relationship between director training programs and improved financial reporting. Director Training Programs (DTP) help directors better understand the specific context in which a firm operates, including its operations and environment; awareness of business norms and values; standards of probity and accountability; and their fiduciary duties as an agent of investors. This study explores a recent requirement for director training and its effect on the quality of financial reporting for publicly listed companies in three eastern countries. This study examines the relationship between DTP and the quality of financial reporting of Australian, Malaysian and Pakistani publicly listed companies by using a sample of data from 2011 to 2013. We determined that Australian companies that incur additional DTP expenditures and have a flexible training schedule (Online DTP)improve their financial reporting quality and that a well established DTP positively affects financial reporting quality in Malaysia. In addition, the results indicate that firm size negatively affects financial reporting quality in the Asia Pacific and older companies (firm age) suffer from low-quality financial reporting. © 2017, University of Finance and Management in Warsaw. All rights reserved. University of Finance and Management in Warsaw 2017-06-30 Article PeerReviewed text en http://ir.unimas.my/id/eprint/17440/1/Director.pdf Qaiser Rafique, Yasser and Abdullah, Al Mamun and Rodrigs, Marcus (2017) Director training and financial disclosure: Asian insights. Contemporary Economics, 11 (2). pp. 145-159. ISSN 2084-0845 https://www.researchgate.net/publication/318121649 DOI: 10.5709/ce.1897-9254.233 |
| spellingShingle | HG Finance Qaiser Rafique, Yasser Abdullah, Al Mamun Rodrigs, Marcus Director training and financial disclosure: Asian insights |
| title | Director training and financial disclosure: Asian insights |
| title_full | Director training and financial disclosure: Asian insights |
| title_fullStr | Director training and financial disclosure: Asian insights |
| title_full_unstemmed | Director training and financial disclosure: Asian insights |
| title_short | Director training and financial disclosure: Asian insights |
| title_sort | director training and financial disclosure: asian insights |
| topic | HG Finance |
| url | http://ir.unimas.my/id/eprint/17440/ http://ir.unimas.my/id/eprint/17440/ http://ir.unimas.my/id/eprint/17440/ http://ir.unimas.my/id/eprint/17440/1/Director.pdf |