Corporate governance and risk disclosure among listed companies in Malaysia
| dc.contributor.author | Kiflee, Ag Kaifah Riyard | |
| dc.date.accessioned | 2024-03-17T05:12:27Z | |
| dc.date.available | 2024-03-17T05:12:27Z | |
| dc.date.issued | 2021 | |
| dc.description | Thesis (PhD.) | |
| dc.description.abstract | In the modern days of volatile business environment there is a need for transparent information that is certainly useful for decision making. However, previous studies suggested that the risk information in the annual report is yet to achieve a satisfactory level. This study investigated the level of risk disclosure and the effects of corporate governance attributes on the risk disclosure. Besides, this study also intends to examine the effect of interaction variables of ownership concentration and attainment discrepancies to risk disclosure. Twenty-one hypotheses have been proposed in this study to determine the relationship among corporate governance; risk disclosure and the effects of interaction variables. All the data for this study was extracted by using content analysis from the annual report of non-financial companies listed in Malaysia from year 2008 until 2017. The results confirmed that Malaysian listed companies experienced a positive upward trend for the last 10 years (2008-2017). Listed companies in Malaysia were found to disclose more on non-financial information and less on financial information. It also discovered that most of the information disclosed focussed on non-beneficial information, with increasing reported of neutral information. The results of second empirical analysis identified that board independence, board gender diversity, auditor independence, auditor tenure and audit committee independence have significant and positive effects on the total risk disclosure level of the companies in Malaysia. While, board size was also found to have significant relationship with the total risk disclosure levels but in an inverse relationship. The interaction of attainment discrepancies arguably has a positive impact on some independent variables, thereby leading to an increase of disclosure level among the companies. This study contributes to the extent of corporate disclosure information especially among listed companies in Malaysia and allows the researcher to come with practical recommendation to the companies and regulators. | |
| dc.description.sponsorship | Azman Hashim International Business School | |
| dc.identifier.uri | http://openscience.utm.my/handle/123456789/1034 | |
| dc.language.iso | en | |
| dc.publisher | Universiti Teknologi Malaysia | |
| dc.subject | Corporate governance—Malaysia | |
| dc.subject | Risk management—Economic aspects | |
| dc.subject | Disclosure of information | |
| dc.title | Corporate governance and risk disclosure among listed companies in Malaysia | |
| dc.type | Thesis | |
| dc.type | Dataset |
Files
Original bundle
1 - 1 of 1
Loading...
- Name:
- AgKaifahRiyardKifleePAHIBS2021_A.pdf
- Size:
- 309.99 KB
- Format:
- Adobe Portable Document Format
- Description:
- Descriptive Statistics for objective 1
License bundle
1 - 1 of 1
Loading...
- Name:
- license.txt
- Size:
- 1.71 KB
- Format:
- Item-specific license agreed to upon submission
- Description: