Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis

Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis

Corporate governance issue has attracted the researchers, including the Malaysian researchers due to the 1997-1998 economic crises. Furthermore, it is undeniable that the banking sector is the heart of the economy in any country and it cannot be separated since it is the main source in mobilizing th...

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Main Authors: Htay, Sheila Nu Nu, Ab. Rashid, Hafiz Majdi, Adnan, Muhammad Akhyar, Mydin Meera, Ahamed Kameel
Format: Article
Language:English
Published: World Business Institute 2011
Subjects:
HG1501 Banking
Online Access:http://irep.iium.edu.my/2239/
http://irep.iium.edu.my/2239/
http://irep.iium.edu.my/2239/1/Corporate_governance_and_risk_management.pdf
id iium-2239
recordtype eprints
spelling iium-22392017-06-02T02:00:31Z http://irep.iium.edu.my/2239/ Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis Htay, Sheila Nu Nu Ab. Rashid, Hafiz Majdi Adnan, Muhammad Akhyar Mydin Meera, Ahamed Kameel HG1501 Banking Corporate governance issue has attracted the researchers, including the Malaysian researchers due to the 1997-1998 economic crises. Furthermore, it is undeniable that the banking sector is the heart of the economy in any country and it cannot be separated since it is the main source in mobilizing the monetary system. Thus, this study investigates the impact of corporate governance on risk management information disclosure of Malaysian listed banks by using a panel data analysis. Effectiveness and goodness a corporate governance structure is determined by the board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. The researcher develops risk management information disclosure index and conducts content analysis by cross checking between the risk management disclosure in the annual reports and the disclosure index. Accountants and financial analysts play the important role since the disclosure score used in this study is weighted disclosure score after considering their opinions because they are the group who represent preparers and users of the accounting information respectively. This research finds that higher proportion of independent directors and lower directors’ ownership lead to higher risk management information disclosure. World Business Institute 2011-07 Article PeerReviewed application/pdf en http://irep.iium.edu.my/2239/1/Corporate_governance_and_risk_management.pdf Htay, Sheila Nu Nu and Ab. Rashid, Hafiz Majdi and Adnan, Muhammad Akhyar and Mydin Meera, Ahamed Kameel (2011) Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis. International Review of Business Research Papers, 7 (4). pp. 159-176. ISSN 1832-9543 (O), 1837-5685 (P) http://www.bizresearchpapers.com/View%20Articles_July96.htm
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, Muhammad Akhyar
Mydin Meera, Ahamed Kameel
Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis
description Corporate governance issue has attracted the researchers, including the Malaysian researchers due to the 1997-1998 economic crises. Furthermore, it is undeniable that the banking sector is the heart of the economy in any country and it cannot be separated since it is the main source in mobilizing the monetary system. Thus, this study investigates the impact of corporate governance on risk management information disclosure of Malaysian listed banks by using a panel data analysis. Effectiveness and goodness a corporate governance structure is determined by the board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. The researcher develops risk management information disclosure index and conducts content analysis by cross checking between the risk management disclosure in the annual reports and the disclosure index. Accountants and financial analysts play the important role since the disclosure score used in this study is weighted disclosure score after considering their opinions because they are the group who represent preparers and users of the accounting information respectively. This research finds that higher proportion of independent directors and lower directors’ ownership lead to higher risk management information disclosure.
format Article
author Htay, Sheila Nu Nu
Ab. Rashid, Hafiz Majdi
Adnan, Muhammad Akhyar
Mydin Meera, Ahamed Kameel
author_facet Htay, Sheila Nu Nu
Ab. Rashid, Hafiz Majdi
Adnan, Muhammad Akhyar
Mydin Meera, Ahamed Kameel
author_sort Htay, Sheila Nu Nu
title Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis
title_short Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis
title_full Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis
title_fullStr Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis
title_full_unstemmed Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis
title_sort corporate governance and risk management information disclosure in malaysian listed banks: panel data analysis
publisher World Business Institute
publishDate 2011
url http://irep.iium.edu.my/2239/
http://irep.iium.edu.my/2239/
http://irep.iium.edu.my/2239/1/Corporate_governance_and_risk_management.pdf
first_indexed 2023-09-18T20:09:46Z
last_indexed 2023-09-18T20:09:46Z
_version_ 1777407399463747584

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