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Corporate governance and voluntary disclosure in Malaysia

Author

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  • Nazli Anum Mohd Ghazali

Abstract

The purpose of this study is to examine the relationship between corporate governance and voluntary disclosure. The expectation is that with the introduction of the Malaysian Code on Corporate Governance in 2000, companies would be more aware of the need to have good governance and that good governance would lead to enhanced transparency. Regression analysis was performed on data collected from annual reports for years 2001 and 2006. Consistent with expectation, the extent of voluntary disclosure has increased from 2001 to 2006. The increase was statistically significant at the 5% level. However contrary to expectation, none of the corporate governance variables recommended in the Code was statistically significant.

Suggested Citation

  • Nazli Anum Mohd Ghazali, 2010. "Corporate governance and voluntary disclosure in Malaysia," International Journal of Business Governance and Ethics, Inderscience Enterprises Ltd, vol. 5(4), pages 261-279.
    • Handle: RePEc:ids:ijbget:v:5:y:2010:i:4:p:261-279
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    Cited by:

    1. Hasmanezan Hassan & Najihah Marha Yaacob, 2019. "Corporate Governance Mechanisms and Intellectual Capital Efficiency: Evidence from Malaysia," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 11(1), pages 83-95, January.

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