The effect of political connections on forward- looking information disclosure from the perspective of the stakeholder salience theory

• Main Authors: Rusli, Mas Nordiana, Mohd Saleh, Norman, Hassan, Mohamat Sabri, Bagaan Abdullah, Mohd Hafizuddin Shah
• Format: Article
• Language: English
• Published: Universiti Utara Malaysia 2020
• Subjects: HD28 Management. Industrial Management
• Online Access: http://repo.uum.edu.my/28120/1/IJMS%2027%282%29%2C%2047%E2%80%9376%282020%29.pdf; http://repo.uum.edu.my/28120/; http://www.ijms.uum.edu.my/index.php/current-issues

This study examines the effect of political connections (PCONS) on firms’ disclosure of forward-looking information choices in the context of developing countries. Using multivariate regression of panel data comprising 360 firmyear observations of non-financial firms listed on Bursa Malaysia between...