Board characteristics and disclosure of corporate anti-corruption policies / Nurfarizan Mazhani Mahmud … [et al.]
This study examined the influence of board characteristics (independent of board members, board expertise, women on board, political directors, and board remunerations) on corporate anti-corruption policies of public listed companies in Malaysia. This study used the Agency Theory to explain the rela...
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| Format: | Artikel |
| Sprache: | English |
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Universiti Teknologi MARA
2021
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| Online Zugang: | https://ir.uitm.edu.my/id/eprint/6117/1/6117.pdf |
| _version_ | 1825733802160291840 |
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| author | Mahmud, Nurfarizan Mazhani Mohamed, Intan Salwani Arshad, Roshayani Alias, Reskino |
| author_facet | Mahmud, Nurfarizan Mazhani Mohamed, Intan Salwani Arshad, Roshayani Alias, Reskino |
| author_sort | Mahmud, Nurfarizan Mazhani |
| collection | UITM |
| description | This study examined the influence of board characteristics (independent of board members, board expertise, women on board, political directors, and board remunerations) on corporate anti-corruption policies of public listed companies in Malaysia. This study used the Agency Theory to explain the relationship between board characteristics and corporate anti-corruption disclosure based on the Malaysian Code on Corporate Governance (MCCG) 2017. Focusing on empirical evidence of influential board members on corporate commitment to fight corruption; this study utilized content analysis techniques on companies’ annual reports and websites to extract data for board characteristics and disclosure of corporate anti-corruption policies. Using OLS regression analysis on 200 companies listed in the main Board of Bursa Malaysia, the finding indicated that board characteristics have an insignificant relationship with corporate communication in fighting corruption. Thus, the study complements the existing literature on corporate governance by focusing on empirical evidence on the linkage between board characteristics and corporate anti-corruption policy disclosure. Further, it also acts as a preliminary study on corporate commitment to provide adequate procedures concerning the MACC Act of corporate liability that took effect in Malaysia in June 2020. |
| first_indexed | 2024-03-06T01:22:31Z |
| format | Article |
| id | oai:ir.uitm.edu.my:6117 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T01:22:31Z |
| publishDate | 2021 |
| publisher | Universiti Teknologi MARA |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:61172022-06-15T04:13:55Z https://ir.uitm.edu.my/id/eprint/6117/ Board characteristics and disclosure of corporate anti-corruption policies / Nurfarizan Mazhani Mahmud … [et al.] mar Mahmud, Nurfarizan Mazhani Mohamed, Intan Salwani Arshad, Roshayani Alias, Reskino Corporate organization. Corporate governance This study examined the influence of board characteristics (independent of board members, board expertise, women on board, political directors, and board remunerations) on corporate anti-corruption policies of public listed companies in Malaysia. This study used the Agency Theory to explain the relationship between board characteristics and corporate anti-corruption disclosure based on the Malaysian Code on Corporate Governance (MCCG) 2017. Focusing on empirical evidence of influential board members on corporate commitment to fight corruption; this study utilized content analysis techniques on companies’ annual reports and websites to extract data for board characteristics and disclosure of corporate anti-corruption policies. Using OLS regression analysis on 200 companies listed in the main Board of Bursa Malaysia, the finding indicated that board characteristics have an insignificant relationship with corporate communication in fighting corruption. Thus, the study complements the existing literature on corporate governance by focusing on empirical evidence on the linkage between board characteristics and corporate anti-corruption policy disclosure. Further, it also acts as a preliminary study on corporate commitment to provide adequate procedures concerning the MACC Act of corporate liability that took effect in Malaysia in June 2020. Universiti Teknologi MARA 2021-08 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/6117/1/6117.pdf Board characteristics and disclosure of corporate anti-corruption policies / Nurfarizan Mazhani Mahmud … [et al.]. (2021) Management & Accounting Review (MAR) <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review_=28MAR=29/>, 20 (2): 9. pp. 209-229. ISSN 2550-1895 https://mar.uitm.edu.my/ |
| spellingShingle | Corporate organization. Corporate governance Mahmud, Nurfarizan Mazhani Mohamed, Intan Salwani Arshad, Roshayani Alias, Reskino Board characteristics and disclosure of corporate anti-corruption policies / Nurfarizan Mazhani Mahmud … [et al.] |
| title | Board characteristics and disclosure of corporate anti-corruption policies / Nurfarizan Mazhani Mahmud … [et al.] |
| title_full | Board characteristics and disclosure of corporate anti-corruption policies / Nurfarizan Mazhani Mahmud … [et al.] |
| title_fullStr | Board characteristics and disclosure of corporate anti-corruption policies / Nurfarizan Mazhani Mahmud … [et al.] |
| title_full_unstemmed | Board characteristics and disclosure of corporate anti-corruption policies / Nurfarizan Mazhani Mahmud … [et al.] |
| title_short | Board characteristics and disclosure of corporate anti-corruption policies / Nurfarizan Mazhani Mahmud … [et al.] |
| title_sort | board characteristics and disclosure of corporate anti corruption policies nurfarizan mazhani mahmud et al |
| topic | Corporate organization. Corporate governance |
| url | https://ir.uitm.edu.my/id/eprint/6117/1/6117.pdf |
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