Corporate governance quality and voluntary disclosures of corporate governance information: practices of listed Malaysian family controlled businesses
Paper
Paper/Presentation Title | Corporate governance quality and voluntary disclosures of corporate governance information: practices of listed Malaysian family controlled businesses |
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Presentation Type | Paper |
Authors | Lokman, Norziana (Author), Mula, Joseph M. (Author) and Cotter, Julie (Author) |
Editors | Doyle, Karen |
Journal or Proceedings Title | Proceedings of tProceedings of the Family Business Research and Education Symposium (FBA 2011) |
Number of Pages | 23 |
Year | 2011 |
Place of Publication | Sydney, Australia |
Web Address (URL) of Paper | http://peak.fambiz.org.au/education/resources/family-business-booklets-articles-papers-presentations |
Conference/Event | FBA 2011: Family Business Research, Practice and Policy: Interpretation and Integration |
Event Details | FBA 2011: Family Business Research, Practice and Policy: Interpretation and Integration Event Date 31 Aug 2011 Event Location Perth, Australia |
Abstract | This paper investigates the impact of family control on the association between corporate governance quality and voluntary disclosure of corporate governance information of publicly listed Malaysian companies. In addition the impact of incentive factors are also examined for both family and non-family controlled businesses in relation to voluntary disclosures. The findings suggest that the positive association between corporate governance quality and voluntary disclosure is weaker in family controlled businesses. Stock-based compensation significantly impacts the association. |
Keywords | family controlled business; corporate governance quality; voluntary disclosure; agency theory; signalling theory; Malaysia |
ANZSRC Field of Research 2020 | 500102. Business ethics |
350799. Strategy, management and organisational behaviour not elsewhere classified | |
350711. Organisational planning and management | |
Public Notes | No evidence of copyright retrictions. |
Byline Affiliations | Australian Centre for Sustainable Business and Development |
School of Accounting, Economics and Finance | |
Institution of Origin | University of Southern Queensland |
https://research.usq.edu.au/item/q1398/corporate-governance-quality-and-voluntary-disclosures-of-corporate-governance-information-practices-of-listed-malaysian-family-controlled-businesses
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