The impact of corporate governance on the social and environmental information disclosure of Malaysian listed banks: panel data analysis
This study investigates the impact of corporate governance on social and environmental information disclosure of Malaysian listed banks by using a panel data analysis. Good corporate governance is proxied by board leadership structure, board composition, board size, director ownership, institutional...
| Main Authors: | , , , |
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| Format: | Proceeding Paper |
| Language: | English |
| Published: |
2011
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/2267/2/Microsoft_Word_-_Corporate_governance_and_social_and_environmental_disclosure-formatted.pdf |
| _version_ | 1825644290662989824 |
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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 | This study investigates the impact of corporate governance on social and environmental information disclosure of Malaysian listed banks by using a panel data analysis. Good corporate governance is proxied by board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. Social and environmental information disclosure index is developed and content analysis is conducted by cross checking between the social and environmental information disclosed in the annual reports and the disclosure index developed by the researcher. The disclosure score used in this study is weighted disclosure score after considering the opinions of accountants and financial analysts who represent preparers and users of the accounting information respectively. The findings show that smaller board size, higher percentage of independent directors (1%) on the board, higher board size (1%), higher percentage of director ownership, lower institutional and lower block ownership (5%) have higher information disclosure. |
| first_indexed | 2024-03-05T22:30:42Z |
| format | Proceeding Paper |
| id | oai:generic.eprints.org:2267 |
| institution | International Islamic University Malaysia |
| language | English |
| last_indexed | 2024-03-05T22:30:42Z |
| publishDate | 2011 |
| record_format | dspace |
| spelling | oai:generic.eprints.org:22672017-06-07T04:51:50Z http://irep.iium.edu.my/2267/ The impact of corporate governance on the social and environmental information disclosure of Malaysian listed banks: panel data analysis Htay, Sheila Nu Nu Ab Rashid, Hafiz-Majdi Adnan, Muhammad Akhyar Mydin Meera, Ahamed Kameel HG1501 Banking This study investigates the impact of corporate governance on social and environmental information disclosure of Malaysian listed banks by using a panel data analysis. Good corporate governance is proxied by board leadership structure, board composition, board size, director ownership, institutional ownership and block ownership. Social and environmental information disclosure index is developed and content analysis is conducted by cross checking between the social and environmental information disclosed in the annual reports and the disclosure index developed by the researcher. The disclosure score used in this study is weighted disclosure score after considering the opinions of accountants and financial analysts who represent preparers and users of the accounting information respectively. The findings show that smaller board size, higher percentage of independent directors (1%) on the board, higher board size (1%), higher percentage of director ownership, lower institutional and lower block ownership (5%) have higher information disclosure. 2011-07-12 Proceeding Paper NonPeerReviewed application/pdf en http://irep.iium.edu.my/2267/2/Microsoft_Word_-_Corporate_governance_and_social_and_environmental_disclosure-formatted.pdf Htay, Sheila Nu Nu and Ab Rashid, Hafiz-Majdi and Adnan, Muhammad Akhyar and Mydin Meera, Ahamed Kameel (2011) The impact of corporate governance on the social and environmental information disclosure of Malaysian listed banks: panel data analysis. In: IIUM International Accounting Conference V (INTAC V), 12-13 July, 2011, Sepang. (Unpublished) http://www.iium.edu.my/intacv/ |
| spellingShingle | HG1501 Banking Htay, Sheila Nu Nu Ab Rashid, Hafiz-Majdi Adnan, Muhammad Akhyar Mydin Meera, Ahamed Kameel The impact of corporate governance on the social and environmental information disclosure of Malaysian listed banks: panel data analysis |
| title | The impact of corporate governance on the social and environmental information disclosure of Malaysian listed banks: panel data analysis |
| title_full | The impact of corporate governance on the social and environmental information disclosure of Malaysian listed banks: panel data analysis |
| title_fullStr | The impact of corporate governance on the social and environmental information disclosure of Malaysian listed banks: panel data analysis |
| title_full_unstemmed | The impact of corporate governance on the social and environmental information disclosure of Malaysian listed banks: panel data analysis |
| title_short | The impact of corporate governance on the social and environmental information disclosure of Malaysian listed banks: panel data analysis |
| title_sort | impact of corporate governance on the social and environmental information disclosure of malaysian listed banks panel data analysis |
| topic | HG1501 Banking |
| url | http://irep.iium.edu.my/2267/2/Microsoft_Word_-_Corporate_governance_and_social_and_environmental_disclosure-formatted.pdf |
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