Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis
Corporate governance issue has attracted the researchers, including the Malaysian researchers due to the 1997-1998 economic crises. Furthermore, it is undeniable that the banking sector is the heart of the economy in any country and it cannot be separated since it is the main source in mobilizing th...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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World Business Institute
2011
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/2239/1/Corporate_governance_and_risk_management.pdf |
| _version_ | 1796874868476608512 |
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| author | Htay, Sheila Nu Nu Ab. Rashid, Hafiz Majdi Adnan, Muhammad Akhyar Mydin Meera, Ahamed Kameel |
| author_facet | Htay, Sheila Nu Nu Ab. Rashid, Hafiz Majdi Adnan, Muhammad Akhyar Mydin Meera, Ahamed Kameel |
| author_sort | Htay, Sheila Nu Nu |
| collection | IIUM |
| description | Corporate governance issue has attracted the researchers, including the Malaysian researchers due to the 1997-1998 economic crises. Furthermore, it is undeniable that the banking sector is the heart of the economy in any country and it cannot be separated since it is the main source in mobilizing the monetary system. Thus, this study investigates the impact of corporate governance on risk management information disclosure of Malaysian listed banks by using a panel data analysis. Effectiveness and goodness a corporate governance structure is determined by the board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. The researcher develops risk management information disclosure index and conducts content analysis by cross checking between the risk management disclosure in the annual reports and the disclosure index. Accountants and financial analysts play the important role since the disclosure score used in this study is weighted disclosure score after considering their opinions because they are the group who represent preparers and users of the accounting information respectively. This research finds that higher proportion of independent directors and lower directors’ ownership lead to higher risk management information disclosure. |
| first_indexed | 2024-03-05T22:30:37Z |
| format | Article |
| id | oai:generic.eprints.org:2239 |
| institution | International Islamic University Malaysia |
| language | English |
| last_indexed | 2024-03-05T22:30:37Z |
| publishDate | 2011 |
| publisher | World Business Institute |
| record_format | dspace |
| spelling | oai:generic.eprints.org:22392017-06-02T02:00:31Z http://irep.iium.edu.my/2239/ Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis Htay, Sheila Nu Nu Ab. Rashid, Hafiz Majdi Adnan, Muhammad Akhyar Mydin Meera, Ahamed Kameel HG1501 Banking Corporate governance issue has attracted the researchers, including the Malaysian researchers due to the 1997-1998 economic crises. Furthermore, it is undeniable that the banking sector is the heart of the economy in any country and it cannot be separated since it is the main source in mobilizing the monetary system. Thus, this study investigates the impact of corporate governance on risk management information disclosure of Malaysian listed banks by using a panel data analysis. Effectiveness and goodness a corporate governance structure is determined by the board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. The researcher develops risk management information disclosure index and conducts content analysis by cross checking between the risk management disclosure in the annual reports and the disclosure index. Accountants and financial analysts play the important role since the disclosure score used in this study is weighted disclosure score after considering their opinions because they are the group who represent preparers and users of the accounting information respectively. This research finds that higher proportion of independent directors and lower directors’ ownership lead to higher risk management information disclosure. World Business Institute 2011-07 Article PeerReviewed application/pdf en http://irep.iium.edu.my/2239/1/Corporate_governance_and_risk_management.pdf Htay, Sheila Nu Nu and Ab. Rashid, Hafiz Majdi and Adnan, Muhammad Akhyar and Mydin Meera, Ahamed Kameel (2011) Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis. International Review of Business Research Papers, 7 (4). pp. 159-176. ISSN 1832-9543 (O), 1837-5685 (P) http://www.bizresearchpapers.com/View%20Articles_July96.htm |
| spellingShingle | HG1501 Banking Htay, Sheila Nu Nu Ab. Rashid, Hafiz Majdi Adnan, Muhammad Akhyar Mydin Meera, Ahamed Kameel Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis |
| title | Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis |
| title_full | Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis |
| title_fullStr | Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis |
| title_full_unstemmed | Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis |
| title_short | Corporate governance and risk management information disclosure in Malaysian listed banks: panel data analysis |
| title_sort | corporate governance and risk management information disclosure in malaysian listed banks panel data analysis |
| topic | HG1501 Banking |
| url | http://irep.iium.edu.my/2239/1/Corporate_governance_and_risk_management.pdf |
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