the Role and influence of corporate leader values on corporate governance mechanisms and financial reporting quality

Even after twenty years of implementing corporate governance system, corporate scandals and failures are still happening. Most empirical studies show inconsistent and at best, inconclusive findings regarding the effects of corporate governance mechanisms such as board and audit committee characteris...

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Main Author:	Wan Abdullah, Wan Zalani @ Wan Zanani
Format:	Thesis
Language:	English
Published:	2016
Subjects:	HG4001-4285 Finance management Business finance.Corporation finance
Online Access:	http://eprints.usm.my/32441/1/WAN_ZALANI_24MS_BSB.pdf
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id	my-usm-ep.32441
record_format	uketd_dc
spelling	my-usm-ep.324412019-04-12T05:25:33Z the Role and influence of corporate leader values on corporate governance mechanisms and financial reporting quality 2016 Wan Abdullah, Wan Zalani @ Wan Zanani HG4001-4285 Finance management. Business finance.Corporation finance Even after twenty years of implementing corporate governance system, corporate scandals and failures are still happening. Most empirical studies show inconsistent and at best, inconclusive findings regarding the effects of corporate governance mechanisms such as board and audit committee characteristics and ownership structure on a quality of financial reporting. The effectiveness of corporate governance is also affected by institutional factors that are shaped by history and political contexts. Most corporations in developing countries including Malaysia demonstrate high concentration ownership, government intervention and family dominance. This would lead to low transparency, inadequate disclosure and minority shareholder expropriation as majority shareholders tend to maximise their private benefits. The enforcement of corporate governance principles practised by corporations does not reflect the quality of corporate people who actually govern the corporations. Hence, it is important to study the role of corporate leader values as an organization is typically shaped up by the attitude, values and vision of a corporate leader. The vision, philosophy, future direction shared by the CEO is important to corporations in ensuring all governance related matters are handled as efficiently and as effectively as possible. The values held and shared by the leader will shape the extent of reporting quality by the corporation. 2016 Thesis http://eprints.usm.my/32441/ http://eprints.usm.my/32441/1/WAN_ZALANI_24MS_BSB.pdf application/pdf en public phd doctoral Universiti Sains Malaysia Pusat Pengajian Pengurusan
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	HG4001-4285 Finance management Business finance.Corporation finance
spellingShingle	HG4001-4285 Finance management Business finance.Corporation finance Wan Abdullah, Wan Zalani @ Wan Zanani the Role and influence of corporate leader values on corporate governance mechanisms and financial reporting quality
description	Even after twenty years of implementing corporate governance system, corporate scandals and failures are still happening. Most empirical studies show inconsistent and at best, inconclusive findings regarding the effects of corporate governance mechanisms such as board and audit committee characteristics and ownership structure on a quality of financial reporting. The effectiveness of corporate governance is also affected by institutional factors that are shaped by history and political contexts. Most corporations in developing countries including Malaysia demonstrate high concentration ownership, government intervention and family dominance. This would lead to low transparency, inadequate disclosure and minority shareholder expropriation as majority shareholders tend to maximise their private benefits. The enforcement of corporate governance principles practised by corporations does not reflect the quality of corporate people who actually govern the corporations. Hence, it is important to study the role of corporate leader values as an organization is typically shaped up by the attitude, values and vision of a corporate leader. The vision, philosophy, future direction shared by the CEO is important to corporations in ensuring all governance related matters are handled as efficiently and as effectively as possible. The values held and shared by the leader will shape the extent of reporting quality by the corporation.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Wan Abdullah, Wan Zalani @ Wan Zanani
author_facet	Wan Abdullah, Wan Zalani @ Wan Zanani
author_sort	Wan Abdullah, Wan Zalani @ Wan Zanani
title	the Role and influence of corporate leader values on corporate governance mechanisms and financial reporting quality
title_short	the Role and influence of corporate leader values on corporate governance mechanisms and financial reporting quality
title_full	the Role and influence of corporate leader values on corporate governance mechanisms and financial reporting quality
title_fullStr	the Role and influence of corporate leader values on corporate governance mechanisms and financial reporting quality
title_full_unstemmed	the Role and influence of corporate leader values on corporate governance mechanisms and financial reporting quality
title_sort	role and influence of corporate leader values on corporate governance mechanisms and financial reporting quality
granting_institution	Universiti Sains Malaysia
granting_department	Pusat Pengajian Pengurusan
publishDate	2016
url	http://eprints.usm.my/32441/1/WAN_ZALANI_24MS_BSB.pdf
_version_	1747820573124198400

the Role and influence of corporate leader values on corporate governance mechanisms and financial reporting quality

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