The masters’ control: How ownership structure influences the communication of financial ratios
This study analyses the effect of the attributes of ownership structure and corporate governance on financial ratios disclosure in Malaysian listed firms’ annual reports over two key periods, 2001 and 2006. Overall, the extent of financial ratios disclosure has significantly increased from 12.2 per...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Business and Accountancy, University of Malaya
2014
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/18178/1/AJBA%207%202%202014%2045-69.pdf |