Corporate governance structures, institutional pressures and voluntary disclosure in Malaysia / Roshayani Arshad

Detailed disclosure about managers' activities in relation to company's performance and future growth prospects to investors and other stakeholders have been subjected to calls for transparency as part of the corporate governance movement. Managers face substantial pressures to increase co...

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Main Author: Arshad, Roshayani
Format: Thesis
Language:English
Published: 2009
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/5989/2/5989.pdf
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spelling my-uitm-ir.59892023-08-22T02:14:21Z Corporate governance structures, institutional pressures and voluntary disclosure in Malaysia / Roshayani Arshad 2009 Arshad, Roshayani Investment, capital formation, speculation Detailed disclosure about managers' activities in relation to company's performance and future growth prospects to investors and other stakeholders have been subjected to calls for transparency as part of the corporate governance movement. Managers face substantial pressures to increase corporate disclosure as a matter of good corporate governance practice or otherwise risk potential loss of legitimacy regarding their activities from the perspectives of investors and other stakeholders. In such situation, can managers voluntary disclosure strategy reveals credible information as monitoring mechanism to investors. Hence, this study examines the competing effects of corporate governance structures and institutional pressures on management voluntary disclosure decisions, in terms of both the extent and credibility of the information disclosed. 2009 Thesis https://ir.uitm.edu.my/id/eprint/5989/ https://ir.uitm.edu.my/id/eprint/5989/2/5989.pdf text en public phd doctoral Universiti Teknologi MARA (UiTM) Faculty of Accountancy Atan, Ruhaya
institution Universiti Teknologi MARA
collection UiTM Institutional Repository
language English
advisor Atan, Ruhaya
topic Investment
capital formation
speculation
spellingShingle Investment
capital formation
speculation
Arshad, Roshayani
Corporate governance structures, institutional pressures and voluntary disclosure in Malaysia / Roshayani Arshad
description Detailed disclosure about managers' activities in relation to company's performance and future growth prospects to investors and other stakeholders have been subjected to calls for transparency as part of the corporate governance movement. Managers face substantial pressures to increase corporate disclosure as a matter of good corporate governance practice or otherwise risk potential loss of legitimacy regarding their activities from the perspectives of investors and other stakeholders. In such situation, can managers voluntary disclosure strategy reveals credible information as monitoring mechanism to investors. Hence, this study examines the competing effects of corporate governance structures and institutional pressures on management voluntary disclosure decisions, in terms of both the extent and credibility of the information disclosed.
format Thesis
qualification_name Doctor of Philosophy (PhD.)
qualification_level Doctorate
author Arshad, Roshayani
author_facet Arshad, Roshayani
author_sort Arshad, Roshayani
title Corporate governance structures, institutional pressures and voluntary disclosure in Malaysia / Roshayani Arshad
title_short Corporate governance structures, institutional pressures and voluntary disclosure in Malaysia / Roshayani Arshad
title_full Corporate governance structures, institutional pressures and voluntary disclosure in Malaysia / Roshayani Arshad
title_fullStr Corporate governance structures, institutional pressures and voluntary disclosure in Malaysia / Roshayani Arshad
title_full_unstemmed Corporate governance structures, institutional pressures and voluntary disclosure in Malaysia / Roshayani Arshad
title_sort corporate governance structures, institutional pressures and voluntary disclosure in malaysia / roshayani arshad
granting_institution Universiti Teknologi MARA (UiTM)
granting_department Faculty of Accountancy
publishDate 2009
url https://ir.uitm.edu.my/id/eprint/5989/2/5989.pdf
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