Governance oversight roles on the voluntary disclosure of internal control system and its impact on firm’s performance of Malaysian Initial Public Offerings (IPOs) / Maslinawati Mohamad and Noor Ayuernie Ibrahim

• Main Authors: Mohamad, Maslinawati, Ibrahim, Noor Ayuernie
• Format: Book Section
• Language: English
• Published: Bahagian Penyelidikan dan Jaringan Industri, UiTM Melaka 2012
• Subjects: Financial management. Business finance. Corporation finance; Investment, capital formation, speculation
• Online Access: https://ir.uitm.edu.my/id/eprint/67261/1/67261.pdf; https://ir.uitm.edu.my/id/eprint/67261/

Effective from year 2001, the Bursa Malaysia made it mandatory for companies seeking listing to fur¬nish 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 comm...