Staff View: The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework

The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework

This study examined the level of voluntary disclosure of executive directors’ remuneration in Malaysia.The study period covered a period of significant changes in the Malaysian regulatory framework on disclosure over 2000 to 2008.It applied an un-weighted disclosure index to determine a voluntary di...

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Bibliographic Details
Main Author:	Abdul Malak, Siti Seri Delima
Format:	Conference or Workshop Item
Language:	English
Published:	Elsevier Ltd. 2014
Subjects:	HF5601 Accounting
Online Access:	http://repo.uum.edu.my/13431/1/75.pdf http://repo.uum.edu.my/13431/ http://dx.doi.org/10.1016/j.sbspro.2014.11.143
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id	my.uum.repo.13431
record_format	eprints
spelling	my.uum.repo.134312016-04-12T05:54:41Z http://repo.uum.edu.my/13431/ The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework Abdul Malak, Siti Seri Delima HF5601 Accounting This study examined the level of voluntary disclosure of executive directors’ remuneration in Malaysia.The study period covered a period of significant changes in the Malaysian regulatory framework on disclosure over 2000 to 2008.It applied an un-weighted disclosure index to determine a voluntary disclosure score that was determined as score of excess of the mandatory disclosure requirements.The study found a significant improvement in the level of voluntary score after the introduction of the reforms.However, they appeared to be exploitation of the weaknesses in the reforms that limited their effectiveness in improving the disclosure of executive directors’ remuneration. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13431/1/75.pdf Abdul Malak, Siti Seri Delima (2014) The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.143 doi:10.1016/j.sbspro.2014.11.143
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	HF5601 Accounting
spellingShingle	HF5601 Accounting Abdul Malak, Siti Seri Delima The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework
description	This study examined the level of voluntary disclosure of executive directors’ remuneration in Malaysia.The study period covered a period of significant changes in the Malaysian regulatory framework on disclosure over 2000 to 2008.It applied an un-weighted disclosure index to determine a voluntary disclosure score that was determined as score of excess of the mandatory disclosure requirements.The study found a significant improvement in the level of voluntary score after the introduction of the reforms.However, they appeared to be exploitation of the weaknesses in the reforms that limited their effectiveness in improving the disclosure of executive directors’ remuneration.
format	Conference or Workshop Item
author	Abdul Malak, Siti Seri Delima
author_facet	Abdul Malak, Siti Seri Delima
author_sort	Abdul Malak, Siti Seri Delima
title	The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework
title_short	The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework
title_full	The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework
title_fullStr	The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework
title_full_unstemmed	The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework
title_sort	voluntary disclosure of malaysian executive directors’ remuneration under an evolving regulatory framework
publisher	Elsevier Ltd.
publishDate	2014
url	http://repo.uum.edu.my/13431/1/75.pdf http://repo.uum.edu.my/13431/ http://dx.doi.org/10.1016/j.sbspro.2014.11.143
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score	13.209306

The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework

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