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The communication of director's remuneration

This study investigates the extent of Malaysian directors remuneration disclosure in the annual reports based on individual pay for each director, band of pay, linkage to performance, and components of pay.The annual reports of 376 companies listed on Bursa Malaysia are randomly selected and analyse...

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Main Authors: Aripin, Norhani, Salim, Basariah, Kamardin, Hasnah, Che Adam, Noriah
Format: Article
Language:English
Published: Elsevier Ltd. 2012
Subjects:
HD28 Management. Industrial Management
Online Access:http://repo.uum.edu.my/12179/1/53f.pdf
http://repo.uum.edu.my/12179/
http://dx.doi.org/10.1016/j.sbspro.2012.11.129
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spelling my.uum.repo.121792016-04-20T00:26:34Z http://repo.uum.edu.my/12179/ The communication of director's remuneration Aripin, Norhani Salim, Basariah Kamardin, Hasnah Che Adam, Noriah HD28 Management. Industrial Management This study investigates the extent of Malaysian directors remuneration disclosure in the annual reports based on individual pay for each director, band of pay, linkage to performance, and components of pay.The annual reports of 376 companies listed on Bursa Malaysia are randomly selected and analysed. The results reveal that most of the sampled firms communicate information about the directors pay in bands of RM50,000, together with the narration of linkages between the directors pay and performance in their annual reports.However, not many companies disclose information about individual directors pay, or separately disclose the salary and bonus components. Elsevier Ltd. 2012 Article PeerReviewed application/pdf en http://repo.uum.edu.my/12179/1/53f.pdf Aripin, Norhani and Salim, Basariah and Kamardin, Hasnah and Che Adam, Noriah (2012) The communication of director's remuneration. Procedia - Social and Behavioral Sciences, 65. pp. 321-326. ISSN 1877-0428 http://dx.doi.org/10.1016/j.sbspro.2012.11.129 doi:10.1016/j.sbspro.2012.11.129
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Aripin, Norhani
Salim, Basariah
Kamardin, Hasnah
Che Adam, Noriah
The communication of director's remuneration
description This study investigates the extent of Malaysian directors remuneration disclosure in the annual reports based on individual pay for each director, band of pay, linkage to performance, and components of pay.The annual reports of 376 companies listed on Bursa Malaysia are randomly selected and analysed. The results reveal that most of the sampled firms communicate information about the directors pay in bands of RM50,000, together with the narration of linkages between the directors pay and performance in their annual reports.However, not many companies disclose information about individual directors pay, or separately disclose the salary and bonus components.
format Article
author Aripin, Norhani
Salim, Basariah
Kamardin, Hasnah
Che Adam, Noriah
author_facet Aripin, Norhani
Salim, Basariah
Kamardin, Hasnah
Che Adam, Noriah
author_sort Aripin, Norhani
title The communication of director's remuneration
title_short The communication of director's remuneration
title_full The communication of director's remuneration
title_fullStr The communication of director's remuneration
title_full_unstemmed The communication of director's remuneration
title_sort communication of director's remuneration
publisher Elsevier Ltd.
publishDate 2012
url http://repo.uum.edu.my/12179/1/53f.pdf
http://repo.uum.edu.my/12179/
http://dx.doi.org/10.1016/j.sbspro.2012.11.129
_version_ 1644280843176247296
score 13.2014675

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