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.
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|Item Type:||Conference or Workshop Item (Commonwealth Reporting Category E) (Paper)|
|Item Status:||Live Archive|
|Additional Information:||No evidence of copyright retrictions.|
|Faculty / Department / School:||Historic - Faculty of Business and Law - School of Accounting, Economics and Finance|
|Date Deposited:||09 Mar 2012 06:49|
|Last Modified:||03 Jul 2013 01:07|
|Uncontrolled Keywords:||family controlled business; corporate governance quality; voluntary disclosure; agency theory; signalling theory; Malaysia|
|Fields of Research :||22 Philosophy and Religious Studies > 2201 Applied Ethics > 220102 Business Ethics
15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150303 Corporate Governance and Stakeholder Engagement
15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150312 Organisational Planning and Management
|Socio-Economic Objective:||B Economic Development > 91 Economic Framework > 9104 Management and Productivity > 910402 Management|
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