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    Culture, corporate governance and disclosure in Malaysian corporations

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    Publication date
    2002
    Author
    Haniffa, Roszaini M.
    Cooke, T.E.
    Keyword
    Accounting
    Disclosure
    Culture
    Voluntary
    Malaysia
    Peer-Reviewed
    Yes
    
    Metadata
    Show full item record
    Abstract
    Evidence from research conducted on corporate accounting indicates that the interaction of environmental factors influences disclosure practices. The purpose of this study is to examine the importance of various corporate governance and cultural (race and education) characteristics, in addition to firm-specific factors, as possible determinants of voluntary (non-mandatory accounting and non-accounting information) disclosures in the annual reports of Malaysian listed corporations. The results of the regression analysis indicate significant associations (at the 5 percent level) between two corporate governance variables (viz. chair who is a non-executive director and domination of family members on boards) and the extent of voluntary disclosure. This finding has implications for corporate governance policy formulation by the Malaysian Institute of Corporate Governance (MISG). One cultural factor (proportion of Malay directors on the board) is significantly associated (at the 5 percent level) with the extent of voluntary disclosure suggesting that governmental focus on culture may solicit a response to secrecy from those who feel threatened.
    URI
    http://hdl.handle.net/10454/4059
    Version
    No full-text available in the repository
    Citation
    Haniffa, R.M. and Cooke, T.E. (2002). Culture, corporate governance and disclosure in Malaysian corporations. Abacus. Vol. 38, No. 3, pp. 317-349.
    Link to publisher’s version
    http://dx.doi.org/10.1111/1467-6281.00112
    Type
    Article
    Collections
    Management and Law Publications

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