Impact of corporate governance on disclosure quality: empirical evidence from listed banks in Malaysia

The Asian financial crisis in 1997 has awakened the regulators and corporates on the importance of corporate governance. In any country’s economy, banking sector plays an important role for the better economy. Accordingly, the objective of this study is to examine the relationship between corporate...

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Main Authors:	Htay, Sheila Nu Nu, Said, Ridzwana, Salman, Syed Ahmed
Format:	Article
Language:	English
Published:	Faculty of Economics and Management, Universiti Putra Malaysia 2013
Subjects:	HG1501 Banking
Online Access:	http://irep.iium.edu.my/36466/ http://irep.iium.edu.my/36466/ http://irep.iium.edu.my/36466/1/Impact_of_Corporate_Governance_on.pdf

id	iium-36466
recordtype	eprints
spelling	iium-364662017-06-19T01:17:51Z http://irep.iium.edu.my/36466/ Impact of corporate governance on disclosure quality: empirical evidence from listed banks in Malaysia Htay, Sheila Nu Nu Said, Ridzwana Salman, Syed Ahmed HG1501 Banking The Asian financial crisis in 1997 has awakened the regulators and corporates on the importance of corporate governance. In any country’s economy, banking sector plays an important role for the better economy. Accordingly, the objective of this study is to examine the relationship between corporate governance and disclosure quality of listed banks on Bursa Malaysia. Corporate governance variables tested in this study are the board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. The researchers developed the disclosure index and it will be checked against the information disclosed in the annual reports. Then, in calculating the weighted disclosure score, the views of accountants and financial analysts are also considered through survey questionnaire. The results reveal that better disclosure quality of the annual reports in banking sector can be achieved by having separate board leadership structure, higher proportion of independent non-executive directors, higher board size, lower ownership by the directors, institutional and block shareholders. Faculty of Economics and Management, Universiti Putra Malaysia 2013 Article PeerReviewed application/pdf en http://irep.iium.edu.my/36466/1/Impact_of_Corporate_Governance_on.pdf Htay, Sheila Nu Nu and Said, Ridzwana and Salman, Syed Ahmed (2013) Impact of corporate governance on disclosure quality: empirical evidence from listed banks in Malaysia. International Journal of Economics and Management, 7 (2). pp. 242-279. ISSN 1823-836X http://www.myjurnal.my/public/issue-view.php?id=4035&journal_id=114
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 Said, Ridzwana Salman, Syed Ahmed Impact of corporate governance on disclosure quality: empirical evidence from listed banks in Malaysia
description	The Asian financial crisis in 1997 has awakened the regulators and corporates on the importance of corporate governance. In any country’s economy, banking sector plays an important role for the better economy. Accordingly, the objective of this study is to examine the relationship between corporate governance and disclosure quality of listed banks on Bursa Malaysia. Corporate governance variables tested in this study are the board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. The researchers developed the disclosure index and it will be checked against the information disclosed in the annual reports. Then, in calculating the weighted disclosure score, the views of accountants and financial analysts are also considered through survey questionnaire. The results reveal that better disclosure quality of the annual reports in banking sector can be achieved by having separate board leadership structure, higher proportion of independent non-executive directors, higher board size, lower ownership by the directors, institutional and block shareholders.
format	Article
author	Htay, Sheila Nu Nu Said, Ridzwana Salman, Syed Ahmed
author_facet	Htay, Sheila Nu Nu Said, Ridzwana Salman, Syed Ahmed
author_sort	Htay, Sheila Nu Nu
title	Impact of corporate governance on disclosure quality: empirical evidence from listed banks in Malaysia
title_short	Impact of corporate governance on disclosure quality: empirical evidence from listed banks in Malaysia
title_full	Impact of corporate governance on disclosure quality: empirical evidence from listed banks in Malaysia
title_fullStr	Impact of corporate governance on disclosure quality: empirical evidence from listed banks in Malaysia
title_full_unstemmed	Impact of corporate governance on disclosure quality: empirical evidence from listed banks in Malaysia
title_sort	impact of corporate governance on disclosure quality: empirical evidence from listed banks in malaysia
publisher	Faculty of Economics and Management, Universiti Putra Malaysia
publishDate	2013
url	http://irep.iium.edu.my/36466/ http://irep.iium.edu.my/36466/ http://irep.iium.edu.my/36466/1/Impact_of_Corporate_Governance_on.pdf
first_indexed	2023-09-18T20:52:15Z
last_indexed	2023-09-18T20:52:15Z
_version_	1777410072037556224

Impact of corporate governance on disclosure quality: empirical evidence from listed banks in Malaysia

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