The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks

Financial accounting information is the main part of the annual reports on which investors rely on. The reliability and relevant of the financial accounting information is on the shoulders of directors. It has been highlighted in the corporate governance literature that information disclosure about...

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Main Authors:	Htay, Sheila Nu Nu, Abdul Rashid, Hafiz Majdi, Adnan, Muhammad Akhyar, Mydin Meera, Ahamed Kameel
Format:	Conference or Workshop Item
Language:	English
Published:	2011
Subjects:	HG1501 Banking
Online Access:	http://irep.iium.edu.my/2289/ http://irep.iium.edu.my/2289/1/The_impact_of_corporate_governance_on_voluntary_accounting_information_disclosure.pdf

id	iium-2289
recordtype	eprints
spelling	iium-22892017-06-22T06:44:01Z http://irep.iium.edu.my/2289/ The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks Htay, Sheila Nu Nu Abdul Rashid, Hafiz Majdi Adnan, Muhammad Akhyar Mydin Meera, Ahamed Kameel HG1501 Banking Financial accounting information is the main part of the annual reports on which investors rely on. The reliability and relevant of the financial accounting information is on the shoulders of directors. It has been highlighted in the corporate governance literature that information disclosure about the companies is the heart of the good corporate governance system. In Malaysia, there is no research conducted to examine the relationship between corporate governance and voluntary accounting information disclosure although it is important to examine on it. Therefore, the objective of this research is to investigate the impact of corporate governance on voluntary financial accounting information disclosure of Malaysian listed banks. The findings of the panel data regression show that higher INE_BZ (at 1% Sig. level), lower DOWN (at 10% Sig. level) and higher BZ (at 5% Sig. level) have more voluntary financial accounting information disclosure. The other variables such as BLS, IOWN and BOWN in line with hypothesis while BZ is not in and the main reason for BZ not being in line with hypothesis is the sample firms already have optimal board. 2011-06-09 Conference or Workshop Item PeerReviewed application/pdf en http://irep.iium.edu.my/2289/1/The_impact_of_corporate_governance_on_voluntary_accounting_information_disclosure.pdf Htay, Sheila Nu Nu and Abdul Rashid, Hafiz Majdi and Adnan, Muhammad Akhyar and Mydin Meera, Ahamed Kameel (2011) The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks. In: Global Economics, Finance and Management Conference, 9-10 June, 2011, Intercontinental Toronto Centre, Toronto, Canada. (Unpublished)
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 Abdul Rashid, Hafiz Majdi Adnan, Muhammad Akhyar Mydin Meera, Ahamed Kameel The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks
description	Financial accounting information is the main part of the annual reports on which investors rely on. The reliability and relevant of the financial accounting information is on the shoulders of directors. It has been highlighted in the corporate governance literature that information disclosure about the companies is the heart of the good corporate governance system. In Malaysia, there is no research conducted to examine the relationship between corporate governance and voluntary accounting information disclosure although it is important to examine on it. Therefore, the objective of this research is to investigate the impact of corporate governance on voluntary financial accounting information disclosure of Malaysian listed banks. The findings of the panel data regression show that higher INE_BZ (at 1% Sig. level), lower DOWN (at 10% Sig. level) and higher BZ (at 5% Sig. level) have more voluntary financial accounting information disclosure. The other variables such as BLS, IOWN and BOWN in line with hypothesis while BZ is not in and the main reason for BZ not being in line with hypothesis is the sample firms already have optimal board.
format	Conference or Workshop Item
author	Htay, Sheila Nu Nu Abdul Rashid, Hafiz Majdi Adnan, Muhammad Akhyar Mydin Meera, Ahamed Kameel
author_facet	Htay, Sheila Nu Nu Abdul Rashid, Hafiz Majdi Adnan, Muhammad Akhyar Mydin Meera, Ahamed Kameel
author_sort	Htay, Sheila Nu Nu
title	The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks
title_short	The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks
title_full	The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks
title_fullStr	The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks
title_full_unstemmed	The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks
title_sort	impact of corporate governance on the voluntary accounting information disclosure in malaysian listed banks
publishDate	2011
url	http://irep.iium.edu.my/2289/ http://irep.iium.edu.my/2289/1/The_impact_of_corporate_governance_on_voluntary_accounting_information_disclosure.pdf
first_indexed	2023-09-18T20:09:50Z
last_indexed	2023-09-18T20:09:50Z
_version_	1777407403580456960

The impact of corporate governance on the voluntary accounting information disclosure in Malaysian listed banks

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