Lokman, Norziana and Mula, Joseph M. and Cotter, Julie (2011) Corporate governance quality and voluntary disclosures of corporate governance information: practices of listed Malaysian family controlled businesses. In: FBA 2011: Family Business Research, Practice and Policy: Interpretation and Integration , 31 Aug 2011, Perth, Australia.
This paper investigates the impact of family control on the association between corporate governance quality and voluntary disclosure of corporate governance information of publicly listed Malaysian companies. In addition the impact of incentive factors are also examined for both family and non-family controlled businesses in relation to voluntary disclosures. The findings suggest that the positive association between corporate governance quality and voluntary disclosure is weaker in family controlled businesses. Stock-based compensation significantly impacts the association.
|Item Type:||Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)|
|Additional Information:||No evidence of copyright retrictions.|
|Uncontrolled Keywords:||family controlled business; corporate governance quality; voluntary disclosure; agency theory; signalling theory; Malaysia|
|Depositing User:||Dr Joseph M. Mula|
|Date Deposited:||09 Mar 2012 06:49|
|Last Modified:||03 Jul 2013 01:07|
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