Does corporate governance contribute towards financial information disclosure in Malaysian listed banks?

Financial information disclosed in the annual report is one of the main sources that investors are interested to make informed judgment in their decision for investment. Due to the financial crisis, Malaysian Code on Corporate Governance was introduced and this Code mentions that one of the tasks o...

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Main Author:	Htay, Sheila Nu Nu
Format:	Conference or Workshop Item
Language:	English English
Published:	2012
Subjects:	HG Finance HG1501 Banking
Online Access:	http://irep.iium.edu.my/26267/ http://irep.iium.edu.my/26267/1/1%262.pdf http://irep.iium.edu.my/26267/2/2.Does_Corporate_Governance_Contribute_towards_Financial_Information_Disclosure_in_Malaysian_Listed_Banks.pdf

id	iium-26267
recordtype	eprints
spelling	iium-262672012-12-14T05:28:10Z http://irep.iium.edu.my/26267/ Does corporate governance contribute towards financial information disclosure in Malaysian listed banks? Htay, Sheila Nu Nu HG Finance HG1501 Banking Financial information disclosed in the annual report is one of the main sources that investors are interested to make informed judgment in their decision for investment. Due to the financial crisis, Malaysian Code on Corporate Governance was introduced and this Code mentions that one of the tasks of the directors is to provide timely and useful information disclosure. However, in Malaysia, there is not much study on the corporate governance in the banking sector even though this industry is the heart of the country economy. Thus, this study investigates whether corporate governance can contribute to have better financial information disclosure of Malaysian listed bank by using a panel data regression analysis. Corporate governance variables are the board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. Disclosure index is developed by researcher and conducts content analysis by cross checking between the information disclosure in the annual reports and the disclosure index. The opinion of accountants and financial analysts are used to compute weighted disclosure score because they are preparers and users of the accounting information. This research finds that separate board leadership structure, higher proportion of independent directors on the board, smaller board size, higher director ownership, higher institutional ownership and lower block ownership have higher financial information disclosure. 2012-02-13 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/26267/1/1%262.pdf application/pdf en http://irep.iium.edu.my/26267/2/2.Does_Corporate_Governance_Contribute_towards_Financial_Information_Disclosure_in_Malaysian_Listed_Banks.pdf Htay, Sheila Nu Nu (2012) Does corporate governance contribute towards financial information disclosure in Malaysian listed banks? In: Asia-Pacific Business Research Conference, 13-14 February 2012, Hotel Istana, 73, Jalan Raja Chulan, 50200 Kuala Lumpur, Malaysia. . (Unpublished)
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HG Finance HG1501 Banking
spellingShingle	HG Finance HG1501 Banking Htay, Sheila Nu Nu Does corporate governance contribute towards financial information disclosure in Malaysian listed banks?
description	Financial information disclosed in the annual report is one of the main sources that investors are interested to make informed judgment in their decision for investment. Due to the financial crisis, Malaysian Code on Corporate Governance was introduced and this Code mentions that one of the tasks of the directors is to provide timely and useful information disclosure. However, in Malaysia, there is not much study on the corporate governance in the banking sector even though this industry is the heart of the country economy. Thus, this study investigates whether corporate governance can contribute to have better financial information disclosure of Malaysian listed bank by using a panel data regression analysis. Corporate governance variables are the board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. Disclosure index is developed by researcher and conducts content analysis by cross checking between the information disclosure in the annual reports and the disclosure index. The opinion of accountants and financial analysts are used to compute weighted disclosure score because they are preparers and users of the accounting information. This research finds that separate board leadership structure, higher proportion of independent directors on the board, smaller board size, higher director ownership, higher institutional ownership and lower block ownership have higher financial information disclosure.
format	Conference or Workshop Item
author	Htay, Sheila Nu Nu
author_facet	Htay, Sheila Nu Nu
author_sort	Htay, Sheila Nu Nu
title	Does corporate governance contribute towards financial information disclosure in Malaysian listed banks?
title_short	Does corporate governance contribute towards financial information disclosure in Malaysian listed banks?
title_full	Does corporate governance contribute towards financial information disclosure in Malaysian listed banks?
title_fullStr	Does corporate governance contribute towards financial information disclosure in Malaysian listed banks?
title_full_unstemmed	Does corporate governance contribute towards financial information disclosure in Malaysian listed banks?
title_sort	does corporate governance contribute towards financial information disclosure in malaysian listed banks?
publishDate	2012
url	http://irep.iium.edu.my/26267/ http://irep.iium.edu.my/26267/1/1%262.pdf http://irep.iium.edu.my/26267/2/2.Does_Corporate_Governance_Contribute_towards_Financial_Information_Disclosure_in_Malaysian_Listed_Banks.pdf
first_indexed	2023-09-18T20:39:09Z
last_indexed	2023-09-18T20:39:09Z
_version_	1777409248091701248

Does corporate governance contribute towards financial information disclosure in Malaysian listed banks?

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