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Voluntary disclosure of AGM minutes among publicly listed companies


Mohd Ariffin, Moh Shazwan and Wan Hussin, Wan Nordin and Abdul Malak, Siti Seri Delima (2018) Voluntary disclosure of AGM minutes among publicly listed companies. In: 5th International Conference on Accounting Studies (ICAS 2018), 16-17 October 2018, Penang, Malaysia.

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Abstract

The research on voluntary disclosure among developed and developing countries has established a number of increasing studies. However most of the researchers focus on the factors and determinants of the voluntary disclosure. Besides, there is little known on the study on voluntary disclosure involving annual general meeting (AGM) minutes among publicly listed companies. Therefore, the intention of this paper is to highlight the disclosure of AGM minutes practices among publicly listed firms in Malaysia. The reports by the Minority Shareholder Watchdog Group between period 2012 to 2016 will act as a concrete reason for the study to proceed. As the awareness toward publication on the AGM minutes of the Malaysian publicly listed companies is still lagging, the aim of this conceptual paper is to discuss the importance the voluntary disclosure of the AGM minutes in the company’s website. The gap between those firms that disclose AGM minutes and non- disclose AGM minutes into the company websites will be a trigger for investors. In the nutshell, Malaysia- ASEAN CG Report in 2015 highly encourages Malaysian public listed companies to publish their AGM minutes as soon as practicable after the conclusion of the AGM event.

Item Type: Conference or Workshop Item (Paper)
Additional Information: ISBN 978-967-0910-98-7 Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia
Uncontrolled Keywords: legitimate tax agents, the theory of planned behaviour (TPB), self-efficacy, tax enforcement, intention
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User: Mrs. Norazmilah Yaakub
Date Deposited: 21 May 2019 01:06
Last Modified: 21 May 2019 01:06
URI: http://repo.uum.edu.my/id/eprint/26066

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