Open Access
SHS Web Conf.
Volume 36, 2017
The 2016 4th International Conference on Governance and Accountability (2016 ICGA)
Article Number 00002
Number of page(s) 14
Published online 24 July 2017
  1. Ahmed Haji, A., & Mohd Ghazali, N. A. (2013a). The quality and determinants of voluntary disclosures in annual reports of Shari’ah compliant companies in Malaysia. Humanomics, 29(1), 24–42. [CrossRef] [Google Scholar]
  2. Ahmed Haji, A., & Mohd Ghazali, N. A. (2013b). The quality and determinants of voluntary disclosures in annual reports of Shariah compliant companies in Malaysia. Humanomics, 29(1), 24–42. [Google Scholar]
  3. Ahmed, S. (2013). Impact of Corporate Governance on Disclosure Quality: Empirical Evidence from Listed Banks in Malaysia, International Journal of Economics and Finance, 7(2), 242–279. [Google Scholar]
  4. Akhtaruddin, M., & Haron, H. (2010). Board ownership, audit committees’ effectiveness, and corporate voluntary disclosures. Asian Review of Accounting, 18(3), 245–259. [Type here] [CrossRef] [Google Scholar]
  5. Akhtaruddin, M., Hossain, M. A., Hossain, M., & Yao, L. (2009). Corporate Governance and Voluntary Disclosure in Corporate Annual Reports of Malaysian Listed Firms. Journal of Applied Management Accounting Research, 7(1), 1–20. [Google Scholar]
  6. Al-Janadi, Y., Rahman, R. A., & Omar, N. H. (2013). Corporate Governance Mechanisms and Voluntary Disclosure in Saudi Arabia. Research Journal of Finance and Accounting, 4(4), 25–36. [Google Scholar]
  7. Amran, A., Bin, A. M. R., & Hassan, C. H. M. (2009). Risk reporting: An exploratory study on risk management disclosure in Malaysian annual reports. Managerial Auditing Journal, 24(1), 39–57. [CrossRef] [Google Scholar]
  8. Atan, R., S. Maruhun, E. N., Kadir W. A., W. H., & Jusoff, K. (2010). Annual risk reporting of listed companies in Malaysia, Journal of Modern Accounting and Auditing, 6(8), 26–38. [Google Scholar]
  9. Beretta, & Bozzolan. (2004). A Framework for the Analysis of Firm Risk Communication. The International Journal of Accounting, 39(3), 265–288. [CrossRef] [Google Scholar]
  10. Boesso, G., & Kumar, K. (2007). Drivers of corporate voluntary disclosure: A framework and empirical evidence from Italy and the United States. Accounting, Auditing & Accountability Journal, 20(2), 269–296. [Google Scholar]
  11. Bursa Malaysia. (2012b). THE ISLAMIC CAPITAL MARKET. Heterocycles, 85(7). [Google Scholar]
  12. Cabedo, J. D., & Tirado, J. M. (2004). The disclosure of risk in financial statements. Accounting Forum, 28(2), 181–200. [CrossRef] [Google Scholar]
  13. Chau, G. K., & Gray, S. J. (2002). Ownership structure and corporate voluntary disclosure in Hong Kong and Singapore. The International Journal of Accounting, 37(2), 247–265. [CrossRef] [Google Scholar]
  14. Chen, J. P., & Janggi, B. L. (2000). The Association between independent non-executive directors, family control and financial disclosures. Journal of Accounting and Public Policy, 19, 285–310. [CrossRef] [Google Scholar]
  15. Cheng, E. C. M., & Courtenay, S. M. (2006). Board composition, regulatory regime and voluntary disclosure. The International Journal of Accounting, 41, 262–290. [CrossRef] [Google Scholar]
  16. Cheung, S. Y., Connelly, J., Limpaphayom, P., & Zhou, L. (2006). Determinants of corporate disclosure and transparency: Evidence from Hong Kong and Thailand. [Google Scholar]
  17. Darmadi, S. (2013). Corporate governance disclosure in the annual report: An exploratory study on Indonesian Islamic banks. Humanomics, 29(1), 4–23. [CrossRef] [Google Scholar]
  18. Dobler, M., Lajili, K., & Ze, D. (2011). Attributes of Corporate Risk Disclosure: An International Investigation in the Manufacturing Sector. Journal of International Accounting Research: Fall 2011, Vol. 10, No. 2, pp. 1–22. [Google Scholar]
  19. Eng, L. L., & Mak, Y. T. (2003). “Corporate governance and voluntary disclosure”,. Journal of Accounting and Public Policy, Vol. 22, pp. 325–45. [Google Scholar]
  20. Ferrero-ferrero, I., Fernández-Izquierdo, M A & Muñoz-Torres, M J (2012). The impact of the board of directors characteristics on corporate performance and risk-taking before and during the global financial crisis, Review of Managerial Science, Volume 6, Issue 3, pp 207–226 [Google Scholar]
  21. Ghazali, N. a. M. (2007). Ownership structure and corporate social responsibility disclosure: some Malaysian evidence. Corporate Governance, 7(3), 251–266. [Type here] [CrossRef] [Google Scholar]
  22. Haniffa, & Cooke, T. E. (2005). The impact of culture and governance on corporate social reporting, 24, 391–430. [Google Scholar]
  23. Haniffa, R., & Cooke, T. (2000). CULTURE, CORPORATE GOVERNANCE AND DISCLOSURE IN MALAYSIAN CORPORATIONS, 2000(November), 28–30. [Google Scholar]
  24. Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1-3), 405–440. [CrossRef] [Google Scholar]
  25. Ho, S. S. M., & Wong, K. S. (2001). A study of the relationship between corporate governance structures and the extent of voluntary disclosure. Journal of International Accounting Auditing and Taxation, 10, 139–158. [Google Scholar]
  26. Ibrahim, H., & Abdul Samad, F. M. (2011). Corporate Governance and Agency Costs. Advances in Financial Economics, (2006), 109–130. [CrossRef] [Google Scholar]
  28. Ismail, R., & Rahman, R. A. (2011). Institutional Investors and Board of Directors ’ Monitoring Role on Risk Management Disclosure Level in Malaysia, 37–62. [Google Scholar]
  29. Ismail, R., & Rahman, R. A. (2013). Risk Management Disclosure In Malaysian Islamic Financial Institutions: Pre- And Post-Financial Crisis. Journal of Applied Business Research, 29.2 (Mar/Apr 2013): 419–431. [Google Scholar]
  30. Jensen, M. C. (1993). The modern industrial revolution, exit, and the failure of internal control systems. The Journal of Finance, 48(3), 831–880. [Google Scholar]
  31. Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3, 305–60. [Google Scholar]
  32. Jiang, H., Habib, A., & Hu, B. (2011). Ownership concentration, voluntary disclosures and information asymmetry in New Zealand. The British Accounting Review, 43 (1),39–53. [CrossRef] [Google Scholar]
  33. Jiang, H., Habib, A., & Smallman, C. (2009). The effect of ownership concentration on CEO compensation-firm performance relationship in New Zealand. Pacific Accounting Review, 21(2), 104–131. [CrossRef] [Google Scholar]
  34. Konishi, N., & Ali, M.. (2007). Risk reporting of Japanese companies and its association with corporate characteristics. Nternational Journal of Accounting, Auditing and Performance Evaluation I, 4(3), 263–285. [CrossRef] [Google Scholar]
  35. Leung, S., & Horwitz, B. (2004). Director Ownership and Voluntary Segment Disclosure: Hong Kong Experience. Journal of International Financial Management and Accounting, 15(3), 235–260. [CrossRef] [Google Scholar]
  36. Lindblom, C.K. (1994). The implications of organizational legitimacy for corporate social performance and disclosure, Working Paper for the American Accounting Association Public Interest Section, USA. [Google Scholar]
  37. Linsley, P. M., & Shrives, P. J. (2005). Examining risk reporting in UK public companies. The Journal of Risk Finance, 6(4), 292–305. [CrossRef] [Google Scholar]
  38. Linsley, P. M., & Shrives, P. J. (2006b). Risk reporting: A study of risk disclosures in the annual reports of UK companies. The British Accounting Review, 38(4), 387–404. [Type here] [CrossRef] [Google Scholar]
  39. Liu, J., & Taylor, D. (2008). Legitimacy and corporate governance determinants of executives ’ remuneration disclosures. Corporate Governance: The International Journal of Business in Society, VoL. 8 NO., pp. 59–72. [Google Scholar]
  40. Lu, C., Liao, G. M., & Yang, Y. (2007). Ownership Structure, Information Disclosure and Corporate Value: An Empirical Analysis of Taiwan Companies, 698–704. [Google Scholar]
  41. Marimuthu, M. (2010). Bumiputera-Controlled Companies: Performance Evaluation Using A Non-Parametric Approach. International Journal of Economics and Finance, 2(2), 178–185. [Google Scholar]
  42. MASB. (2009). Financial Reporting from an Islamic Perspective. [Google Scholar]
  43. Mokhtar, E. S., & Mellett, H. (2013). Competition, corporate governance, ownership structure and risk reporting. Managerial Auditing Journal, 28(9), 838–865. [CrossRef] [Google Scholar]
  44. Nazri, M., Mohd, B., Tamkin, J., & Borhan, B. (2014). The Global Hub Process: Malaysia ’ s Vision towards Becoming the Islamic Finance Global Hub Country, 5(8), 206–223. [Google Scholar]
  45. Ousama, a. a., & Fatima, A. H. (2010b). Voluntary disclosure by Shariah approved companies: an exploratory study. Journal of Financial Reporting and Accounting, 8(1), 35–49. [CrossRef] [Google Scholar]
  46. Rahman, R. A., Kighir, A., Oyefeso, L. O., & Salam, O. A. (2013). Risk Management Disclosure Practices of Islamic Banks in the Mena Region: An Empirical Analysis, 15(1), 152–160. [Google Scholar]
  47. Rajab, B. & Handley-Schachler, M. (2009). Corporate risk disclosure by UK firms: trends and determinants,World Review of Entreprenuership, Management and Sustainable Development, 5(1). [Google Scholar]
  48. Said, R. A., Zainuddin, Y. H., & Haron, H. (2009). The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies. Social Responsibility Journal, 5(2), 212–26. [CrossRef] [Google Scholar]
  49. Securities Commission. (2012). Malaysian Code on Corporate Governance 2012. [Google Scholar]
  50. Subramaniam, N., & Mcmanus, L. (2009). Corporate governance, firm characteristics and risk management committee formation in Australian companies, 316–339. [Google Scholar]
  51. Suchman, M. C. (1995). Managing legitimacy: strategic and institutional approaches. Academy of Management Review, 20(3), 571–610. [Google Scholar]
  52. Tilling, M. V. (2004). Refinements to Legitimacy Theory in Social and Environmental Accounting. COMMERCE RESEARCH PAPER SERIES NO. 04-6, (ISSN: 1441-3906). [Google Scholar]
  53. Yatim, P., Kent, P., & Clarkson, P. (2006). Governance Structures, Ethnicity, and Audit Fees of Malaysian Listed Firms. [Google Scholar]
  54. Yazid, A. S., & Muda, M. S. (2006). The Role of Foreign Exchange Risk Management in Malaysia. The Irish Journal of Management, 26(2), 45 – 63. [Google Scholar]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.