Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis
This study investigates the impact of corporate governance on social and environmental information disclosure of Malaysian listed banks by using a panel data analysis. The proxies for good corporate governance are board leadership structure, board composition, board size, director ownership, institu...
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Macrothink Institute
2012
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my.iium.irep.262582012-11-06T05:32:29Z http://irep.iium.edu.my/26258/ Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis Htay, Sheila Nu Nu Ab Rashid, Hafiz-Majdi Adnan, Mohammed Akhyar Mydin Meera, Ahamed Kameel HG1501 Banking This study investigates the impact of corporate governance on social and environmental information disclosure of Malaysian listed banks by using a panel data analysis. The proxies for good corporate governance are board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. Social and environmental information disclosure index is developed and content analysis is conducted by cross checking between the social and environmental information disclosed in the annual reports and the disclosure index developed by the researcher. The disclosure score used in this study is weighted disclosure score after considering the opinions of accountants and financial analysts who represent preparers and users of the accounting information respectively. The findings show that smaller board size, higher percentage of independent directors (1%) on the board, higher board size (1%), higher percentage of director ownership, lower institutional and lower block ownership (5%) have higher information disclosure. Macrothink Institute 2012-06-01 Article REM application/pdf en http://irep.iium.edu.my/26258/1/4.Impact_of_corporate_governance_on_social_and_environmental_information_disclosure_of_Malaysian_listed_banks_Panel_data_analysis.pdf Htay, Sheila Nu Nu and Ab Rashid, Hafiz-Majdi and Adnan, Mohammed Akhyar and Mydin Meera, Ahamed Kameel (2012) Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis. Asian Journal of Finance & Accounting, 4 (1). pp. 1-24. ISSN 1946-052X http://www.macrothink.org/journal/index.php/ajfa/article/view/810 10.5296/ajfa.v4i1.810 |
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HG1501 Banking Htay, Sheila Nu Nu Ab Rashid, Hafiz-Majdi Adnan, Mohammed Akhyar Mydin Meera, Ahamed Kameel Impact of corporate governance on social and environmental information disclosure of Malaysian listed banks: panel data analysis |
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This study investigates the impact of corporate governance on social and environmental information disclosure of Malaysian listed banks by using a panel data analysis. The proxies for good corporate governance are board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. Social and environmental information disclosure index is developed and content analysis is conducted by cross checking between the social and environmental information disclosed in the annual reports and the disclosure index developed by the researcher. The disclosure score used in this study is weighted disclosure score after considering the opinions of accountants and financial analysts who represent preparers and users of the accounting information respectively. The findings show that smaller board size, higher percentage of independent directors (1%) on the board, higher board size (1%), higher percentage of director ownership, lower institutional and lower block ownership (5%) have higher information disclosure. |
format |
Article |
author |
Htay, Sheila Nu Nu Ab Rashid, Hafiz-Majdi Adnan, Mohammed Akhyar Mydin Meera, Ahamed Kameel |
author_facet |
Htay, Sheila Nu Nu Ab Rashid, Hafiz-Majdi Adnan, Mohammed Akhyar Mydin Meera, Ahamed Kameel |
author_sort |
Htay, Sheila Nu Nu |
title |
Impact of corporate governance on social and
environmental information disclosure of Malaysian
listed banks: panel data analysis |
title_short |
Impact of corporate governance on social and
environmental information disclosure of Malaysian
listed banks: panel data analysis |
title_full |
Impact of corporate governance on social and
environmental information disclosure of Malaysian
listed banks: panel data analysis |
title_fullStr |
Impact of corporate governance on social and
environmental information disclosure of Malaysian
listed banks: panel data analysis |
title_full_unstemmed |
Impact of corporate governance on social and
environmental information disclosure of Malaysian
listed banks: panel data analysis |
title_sort |
impact of corporate governance on social and
environmental information disclosure of malaysian
listed banks: panel data analysis |
publisher |
Macrothink Institute |
publishDate |
2012 |
url |
http://irep.iium.edu.my/26258/1/4.Impact_of_corporate_governance_on_social_and_environmental_information_disclosure_of_Malaysian_listed_banks_Panel_data_analysis.pdf http://irep.iium.edu.my/26258/ http://www.macrothink.org/journal/index.php/ajfa/article/view/810 |
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1643609106382061568 |
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13.18916 |