文章基本信息

标题：Corporate governance mechanisms and extent of disclosure: Evidence from listed companies in Malaysia
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作者：Wan Izyani Adilah Wan Mohamad ; Zunaidah Sulong
期刊名称：International Business Research
印刷版ISSN：1913-9004
电子版ISSN：1913-9012
出版年度：2010
卷号：3
期号：4
页码：216
DOI：10.5539/ibr.v3n4P216
出版社：Canadian Center of Science and Education
摘要：The purpose of this study is to examine the relationship between corporate governance mechanisms and extent of disclosure for listed companies in Malaysia. The study attempts to address two research issues: (1) level of corporate governance disclosure by listed companies in Malaysia; and (2) to what extent corporate governance mechanisms affect company disclosure. Regression analysis is conducted to determine the association between corporate governance mechanisms and the extent of disclosure level in Malaysian corporate sector practices. The evidence supports the conjecture that companies with higher percentage of family members sit on the board are significantly have lower level of disclosure in their annual reports.