Corporate Governance and Voluntary Disclosure in Corporate Annual Reports of Malaysian Listed Firms

By M. Akhtaruddin, M. Hossain, Mahmud Hossain, Lee Jian Yao. 2009

423 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/dc8d5166bab01e61bd731a46255c374baaf21e9f

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

Citations in the corpus

Does Corporate Governance Affect Sustainability Disclosure? A Mixed Methods Study (2018, background): “Many researchers [34] found a positive connection between the percentage of independent directors and voluntary disclosures.”
Corporate Governance and Firm Performance: Evidence from Saudi Arabia (2017, methodology): “0.425 0.495 CG5 Posts of chairman and CEO Posts of chairman and CEO bladed 0 if the chairman is the same of CEO and bladed 1 otherwise.”
Effect of Board Size and Duality on Corporate Social Responsibility: What has Improved in Corporate Governance in Asia? (2019, background): “Cheng and Courtenay (2006), Akhtaruddin et al. (2009) indicated board size has positive relation with voluntary corporate disclosure.”
The Effect of Corporate Governance Elements on Corporate Social Responsibility (CSR) Disclosure: An Empirical Evidence from Listed Companies at KSE Pakistan (2015, background): “In examining the linkage between board size and CSR reporting, Aktaruddin, Hossain and Yao (2009) [31] report that a large board size means higher CSR disclosure.”
The Influence of the Shariah Supervision Board on Corporate Social Responsibility Disclosure by Islamic Banks of Gulf Co-Operation Council Countries (2013, background): “Empirical evidence in corporate governance suggests that board size can affect controlling, monitoring and the level of disclosure (Akhatruddin, Hossain, Hossain, and Yao, 2009; Chaganti, Mahajan, & Sharma, 1985).”
Does Corporate Governance Affect the Quality of Integrated Reporting? (2020, background): “In addition, when the number of directors is high, their collective effort with different expertise will improve the quality and quantity of disclosures [45].”
The effect of DEFRA guidance on greenhouse gas (2014, background): “Board members are ultimately tasked to monitor and evaluate the performance of the CEO and executive management (Akhtaruddin et al., 2009; Fama & Jensen,1983).”
Board composition and corporate social responsibility in an emerging market (2016, methodology): “This study will adapt the model utilized by Akhtaruddin et al. (2009); Lim (2007); Eng and Mak (2003); Haniffa and Cooke (2002) and Ho and Wong (2001a) together with some modification to fit in the objectives of the study.”
Corporate social responsibility disclosure (CSRD) determinants of listed companies in Palestine (PXE) and Jordan (ASE) (2014, background): “In developing countries, there are several studies which found a positive relationship between the proportion of independent directors and high levels of voluntary disclosure (Cheng and Courtenay 2006; Akhtaruddin et al. 2009) and CSRD (Rouf 2011).”
Determinants of forward-looking disclosures in integrated reporting (2018, unknown): “Therefore, a large board is expected to be an effective governance mechanism enhancing transparency and voluntary company disclosures (Akhtaruddin et al. , 2009).”
Corporate boards, audit committees and voluntary disclosure: evidence from Italian Listed Companies (2013, background): “Akhtaruddin et al. (2009) finds evidence of a positive relationship between board size and voluntary information in a sample of Malaysian firms.”