Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis

This study investigates the impact of corporate governance on social and environmental information disclosure of Malaysian listed banks by using a panel data analysis. The proxies for good corporate governance are board leadership structure, board composition, board size, director ownership, institu...

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Main Authors:	Htay, Sheila Nu Nu, Ab Rashid, Hafiz-Majdi, Adnan, Mohammed Akhyar, Mydin Meera, Ahamed Kameel
Format:	Article
Language:	English
Published:	Macrothink Institute 2012
Subjects:	HG1501 Banking
Online Access:	http://irep.iium.edu.my/26258/ http://irep.iium.edu.my/26258/ http://irep.iium.edu.my/26258/ http://irep.iium.edu.my/26258/1/4.Impact_of_corporate_governance_on_social_and_environmental_information_disclosure_of_Malaysian_listed_banks_Panel_data_analysis.pdf

id	iium-26258
recordtype	eprints
spelling	iium-262582012-11-06T05:32:29Z http://irep.iium.edu.my/26258/ Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis Htay, Sheila Nu Nu Ab Rashid, Hafiz-Majdi Adnan, Mohammed Akhyar Mydin Meera, Ahamed Kameel HG1501 Banking This study investigates the impact of corporate governance on social and environmental information disclosure of Malaysian listed banks by using a panel data analysis. The proxies for good corporate governance are board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. Social and environmental information disclosure index is developed and content analysis is conducted by cross checking between the social and environmental information disclosed in the annual reports and the disclosure index developed by the researcher. The disclosure score used in this study is weighted disclosure score after considering the opinions of accountants and financial analysts who represent preparers and users of the accounting information respectively. The findings show that smaller board size, higher percentage of independent directors (1%) on the board, higher board size (1%), higher percentage of director ownership, lower institutional and lower block ownership (5%) have higher information disclosure. Macrothink Institute 2012-06-01 Article PeerReviewed application/pdf en http://irep.iium.edu.my/26258/1/4.Impact_of_corporate_governance_on_social_and_environmental_information_disclosure_of_Malaysian_listed_banks_Panel_data_analysis.pdf Htay, Sheila Nu Nu and Ab Rashid, Hafiz-Majdi and Adnan, Mohammed Akhyar and Mydin Meera, Ahamed Kameel (2012) Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis. Asian Journal of Finance & Accounting, 4 (1). pp. 1-24. ISSN 1946-052X http://www.macrothink.org/journal/index.php/ajfa/article/view/810 10.5296/ajfa.v4i1.810
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English
topic	HG1501 Banking
spellingShingle	HG1501 Banking Htay, Sheila Nu Nu Ab Rashid, Hafiz-Majdi Adnan, Mohammed Akhyar Mydin Meera, Ahamed Kameel Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis
description	This study investigates the impact of corporate governance on social and environmental information disclosure of Malaysian listed banks by using a panel data analysis. The proxies for good corporate governance are board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. Social and environmental information disclosure index is developed and content analysis is conducted by cross checking between the social and environmental information disclosed in the annual reports and the disclosure index developed by the researcher. The disclosure score used in this study is weighted disclosure score after considering the opinions of accountants and financial analysts who represent preparers and users of the accounting information respectively. The findings show that smaller board size, higher percentage of independent directors (1%) on the board, higher board size (1%), higher percentage of director ownership, lower institutional and lower block ownership (5%) have higher information disclosure.
format	Article
author	Htay, Sheila Nu Nu Ab Rashid, Hafiz-Majdi Adnan, Mohammed Akhyar Mydin Meera, Ahamed Kameel
author_facet	Htay, Sheila Nu Nu Ab Rashid, Hafiz-Majdi Adnan, Mohammed Akhyar Mydin Meera, Ahamed Kameel
author_sort	Htay, Sheila Nu Nu
title	Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis
title_short	Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis
title_full	Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis
title_fullStr	Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis
title_full_unstemmed	Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis
title_sort	impact of corporate governance on social and environmental information disclosure of malaysian listed banks: panel data analysis
publisher	Macrothink Institute
publishDate	2012
url	http://irep.iium.edu.my/26258/ http://irep.iium.edu.my/26258/ http://irep.iium.edu.my/26258/ http://irep.iium.edu.my/26258/1/4.Impact_of_corporate_governance_on_social_and_environmental_information_disclosure_of_Malaysian_listed_banks_Panel_data_analysis.pdf
first_indexed	2023-09-18T20:39:08Z
last_indexed	2023-09-18T20:39:08Z
_version_	1777409247044173824

Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis

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