NDLI: Corporate governance structure, regulatory regimes and voluntary disclosures

Content Provider	IEEE Xplore Digital Library
Author	Arshad, Roshayani Ismail, Rina Fadhilah Ahmad Noruddin, Nur Adura Mohamad, Maslinawati
Copyright Year	2010
Description	Author affiliation: Accounting Research Institute, Faculty of Accountancy, UiTM, Shah Alam, Malaysia (Arshad, Roshayani; Ismail, Rina Fadhilah; Ahmad Noruddin, Nur Adura; Mohamad, Maslinawati) Voluntary disclosures communicated to investors are subject to considerable discretion of the disclosing companies. While regulated disclosure under the IFRS convergence could be a solution to greater transparencey, the benefits of such disclosure is still inconclusive. Hence, it is important to monitor managers voluntary disclosure decisions to be more align with the interests of the investors. Using the annual reports of 155 Malaysian listed companies, this study examines the influence of several corporate governance structures on managers voluntary disclosure decisions in two different regulatory regimes in Malaysia. Corporate governance structures examined are those related to the influence of family ownership, government ownership and independent non-executive directors. An examination of the determinants of VDISC by companies operating in different agency setting and in different regulatory regimes will provide useful information to regulators in promoting more detailed voluntary disclosures. Results of the study reveal that a general emphasis on corporate transparency is insufficient in promoting more detailed disclosure of voluntary information to investors. In contrast, an external governance mechanism through an improved regulation on governance has the potential to improve monitoring effectiveness by government owners and independent non-executive directors in increasing the extent of VDISC. At the same time, it potentially reduces the negative influence of family owners on VDISC. Finally, the mandatory requirements through IFRS compliance further promote the alignment of some corporate governance mechanisms with those of the external regulatory body.
Starting Page	420
Ending Page	425
File Size	334303
Page Count	6
File Format	PDF
ISBN	9781424489879
e-ISBN	9781424489862
DOI	10.1109/CSSR.2010.5773812
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2010-12-05
Publisher Place	Malaysia
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Correlation Profitability Regulatory regime Corporate governance Government Companies Voluntary disclosure Regression analysis Stock markets Monitoring
Content Type	Text
Resource Type	Article

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

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