Impact of incentives to voluntarily disclose corporate governance information in annual reports: an empirical study of Malaysian publicly listed companies
PhD Thesis
Title | Impact of incentives to voluntarily disclose corporate governance information in annual reports: an empirical study of Malaysian publicly listed companies |
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Type | PhD Thesis |
Authors | |
Author | Lokman, Norziana |
Supervisor | Cotter, Julie |
Mula, Joseph M. | |
Institution of Origin | University of Southern Queensland |
Qualification Name | Doctor of Philosophy |
Number of Pages | 192 |
Year | 2011 |
Abstract | This study investigates the extent to which a company‟s corporate governance quality is related to (a) its voluntary disclosure of corporate governance information, (b) the incentives factors that affect the relationship and (c) whether this relationship is stronger in the presence of an in-house qualified company secretary. The hypotheses development of this research study is based on Dye‟s voluntary disclosure theory and agency theory. |
Keywords | disclosure; theory; socio-political; signalling; agency; voluntary disclosure |
ANZSRC Field of Research 2020 | 350199. Accounting, auditing and accountability not elsewhere classified |
Byline Affiliations | Australian Centre for Sustainable Business and Development |
https://research.usq.edu.au/item/q0x21/impact-of-incentives-to-voluntarily-disclose-corporate-governance-information-in-annual-reports-an-empirical-study-of-malaysian-publicly-listed-companies
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