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Corporate Governance Disclosure of Banks in Romania and Malaysia and the Quality of the Web Sites

Author

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  • Ionelia-Alexandra Feldioreanu
  • Crina Seria

    (Bucharest University of Economic Studies, Romania)

Abstract

This paper is aimed to explore and compare disclosure on corporate governance mechanisms in the annual reports of commercial banks for two emerging countries: Romania and Malaysia. There were selected 34 banks situated in Romania and Malaysia, in order to highlight the influence of culture and the impact of the size, profitability on corporate governance disclosure practices. Another objective is to determine the quality of the web sites of these banks and their ability to support the access to corporate governance elements. It is found that Malaysian banks provide more corporate governance information than Romanian banks, the quality of web sites being higher in case of Romanian banks. The conducted study highlights the tendency of more profitable banks to disclose more information on corporate governance than less profitable financial institutions, while the size of the banks does not appear to influence the value of the corporate governance disclosure index.

Suggested Citation

  • Ionelia-Alexandra Feldioreanu & Crina Seria, 2015. "Corporate Governance Disclosure of Banks in Romania and Malaysia and the Quality of the Web Sites," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 14(1), pages 193-216, March.
    • Handle: RePEc:ami:journl:v:14:y:2015:i:1:p:193-216
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    References listed on IDEAS

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    1. Maria MANOLESCU & Aureliana-Geta ROMAN & Mihaela MOCANU, 2011. "Corporate Governance in Romania: from Regulation to Implementation," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 10(1), pages 4-24, March.
    2. Uwalomwa Uwuigbe & Daramola Sunday Peter & Anjolaoluwa Oyeniyi, 2014. "The Effects of Corporate Governance Mechanisms on Earnings Management of Listed Firms in Nigeria," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 13(1), pages 159-174, March.
    3. Aishath Muneeza & Rusni Hassan, 2011. "Legal Obstacles in Shari’ah Corporate Governance of Islamic Financial Institutions in Malaysia العقبات القانونية في الحوكمة الشرعية للمؤسسات المالية الإسلامية في ماليزيا," Journal of King Abdulaziz University: Islamic Economics, King Abdulaziz University, Islamic Economics Institute., vol. 24(2), pages 177-180, July.
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    Cited by:

    1. Endah Susilowati & Corina Joseph & Vicky Vendy & Indrawati Yuhertiana, 2022. "Advancing SDG No 16 via Corporate Governance Disclosure: Evidence from Indonesian and Malaysian Fintech Companies’ Websites," Sustainability, MDPI, vol. 14(21), pages 1-14, October.

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    More about this item

    Keywords

    corporate governance; banks; web sites; disclosure; Romania; Malaysia;
    All these keywords.

    JEL classification:

    • G3 - Financial Economics - - Corporate Finance and Governance
    • G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages

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