Please use this identifier to cite or link to this item:
http://hdl.handle.net/123456789/24988
Title: | Impact of ownership structure on the level of voluntary disclosure: a study of listed family-controlled companies in Malaysia |
Authors: | Md Zaini, S. Sharma, U. Samkin, G. Davey, H. UniKL BiS |
Keywords: | annual report family-controlled companies Malaysia non-family-controlled companies Voluntary disclosure |
Issue Date: | 2020 |
Publisher: | Taylor and Francis Ltd. |
Citation: | Zaini, Syeliya & Sharma, Umesh & Samkin, Grant & Davey, Howard. (2019). Impact of ownership structure on the level of voluntary disclosure: a study of listed family-controlled companies in Malaysia. Accounting Forum. 44. 1-34. https://doi.org/10.1080/01559982.2019.1605874 |
Abstract: | This paper investigates the level of voluntary disclosure in the annual reports of listed companies in Malaysia by examining the impact of ownership structure. A mixed methods approach was adopted to analyse the content and level of information disclosed voluntarily in companies’ annual reports. Family-controlled companies tend to voluntarily disclose information in relation to external factors and global conditions. Most family-controlled companies provide financial warnings in their disclosures. Studies that examine a voluntary disclosure practice by family-controlled companies in Malaysia are limited. As such, little is known about the effect of ownership structure on the level of voluntary disclosure. |
Description: | This article is index by Scopus |
URI: | http://hdl.handle.net/123456789/24988 |
ISSN: | 01559982 |
Appears in Collections: | Journal Articles |
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File | Description | Size | Format | |
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Impact of ownership structure on the level of voluntary disclosure a study of listed family-controlled companies in Malaysia.pdf | 409.31 kB | Adobe PDF | View/Open |
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