Voluntary disclosure of digitalisation-related information by Malaysian public listed companies / Sharifah Norhafiza Syed Ibrahim ...[et al.]

• Main Authors: Syed Ibrahim, Sharifah Norhafiza, Shamsudin, Adriana, Ibrahim, Mohd Tarmizi, Jaaffar, Mohd Yassir, Abdullah, Salina, Bani, Hamidah
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA 2022
• Subjects: Public policy (General). Policy sciences
• Online Access: https://ir.uitm.edu.my/id/eprint/58170/1/58170.pdf; https://ir.uitm.edu.my/id/eprint/58170/; https://mar.uitm.edu.my/

As digitalisation is costly and requires continuous planning, updating, and monitoring, voluntary disclosure of digitalisation-related information can enhance a company’s reputation and subsequently reduce the cost of capital. However, such information is not part of mandatory disclosure. This paper...