NDLI: Governance oversight roles on the voluntary disclosure of internal control systems and its impact on firms performance of Malaysian initial public offerings (IPOs)

Content Provider	IEEE Xplore Digital Library
Author	Mohamad, M. Ibrahim, N.A.
Copyright Year	2012
Description	Author affiliation: Faculty of Accountancy, Universiti Teknologi MARA, Shah Alam, Malaysia (Mohamad, M.; Ibrahim, N.A.)
Abstract	Effective from year 2001, the Bursa Malaysia made it mandatory for companies seeking listing to furnish a disclosure on the state of internal control system (ICS) to their shareholders The main objective of this study is to examine, under signaling and agency theories, whether board and audit committee independence as governance oversight mechanism on the voluntary disclosure of ICS able to improve the firm performance. Based on a sample of 68 Malaysian IPO companies listed from year 2005 to 2008, this study discovers that the voluntary disclosure of ICS has a significant positive impact on the firm performance Consistent with the signalling and agency theories, this study also provides empirical evidence that independent-dominated board are more effective in fulfill their oversight roles on the quality voluntary disclosure of ICS index (VDICSI) and subsequently had positively influence on the firm performance of IPOs The present paper provides useful information that offer great value to Malaysian companies, policymakers, academics and other stakeholders to take into considerations in identifying the corporate governance roles on voluntary disclosure of ICS that will subsequently enhance firms performance.
Starting Page	279
Ending Page	284
File Size	635520
Page Count	6
File Format	PDF
ISBN	9781457716324
e-ISBN	9781457716348
DOI	10.1109/ISBEIA.2012.6422886
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2012-09-23
Publisher Place	Indonesia
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Companies Control systems Board Independence Audit Committee Independence Silicon carbide Focusing Internal Control Systems Initial Public Offerings Voluntary Disclosure Risk management Integrated circuit modeling Monitoring Firm Performance
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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