Please use this identifier to cite or link to this item:
http://hdl.handle.net/123456789/24988
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Md Zaini, S. | - |
dc.contributor.author | Sharma, U. | - |
dc.contributor.author | Samkin, G. | - |
dc.contributor.author | Davey, H. | - |
dc.contributor.author | UniKL BiS | - |
dc.date.accessioned | 2021-06-18T06:25:22Z | - |
dc.date.available | 2021-06-18T06:25:22Z | - |
dc.date.issued | 2020 | - |
dc.identifier.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 | en_US |
dc.identifier.issn | 01559982 | - |
dc.identifier.uri | http://hdl.handle.net/123456789/24988 | - |
dc.description | This article is index by Scopus | en_US |
dc.description.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. | en_US |
dc.publisher | Taylor and Francis Ltd. | en_US |
dc.subject | annual report | en_US |
dc.subject | family-controlled companies | en_US |
dc.subject | Malaysia | en_US |
dc.subject | non-family-controlled companies | en_US |
dc.subject | Voluntary disclosure | en_US |
dc.title | Impact of ownership structure on the level of voluntary disclosure: a study of listed family-controlled companies in Malaysia | en_US |
dc.type | Article | en_US |
Appears in Collections: | Journal Articles |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
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 |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.