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The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework

Abdul Malak, Siti Seri Delima (2014) The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur.

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Abstract

This study examined the level of voluntary disclosure of executive directors’ remuneration in Malaysia.The study period covered a period of significant changes in the Malaysian regulatory framework on disclosure over 2000 to 2008.It applied an un-weighted disclosure index to determine a voluntary disclosure score that was determined as score of excess of the mandatory disclosure requirements.The study found a significant improvement in the level of voluntary score after the introduction of the reforms.However, they appeared to be exploitation of the weaknesses in the reforms that limited their effectiveness in improving the disclosure of executive directors’ remuneration.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Published in Procedia Social and Behavioral Sciences, Volume 164 (2014), ISSN 1877-0428 pp. 1-666. Organized by: School of Accountancy, College of Business, Universiti Utara Malaysia.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Dr. Siti Seri Delima Abdul Malak
Date Deposited: 24 Mar 2015 03:05
Last Modified: 12 Apr 2016 05:54
URI: https://repo.uum.edu.my/id/eprint/13431

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