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dc.contributor.authorZaini, Syeliya Mden_NZ
dc.contributor.authorSharma, Umesh Prasaden_NZ
dc.contributor.authorSamkin, Granten_NZ
dc.contributor.authorDavey, Howarden_NZ
dc.date.accessioned2023-03-01T22:34:59Z
dc.date.available2023-03-01T22:34:59Z
dc.date.issued2020-01-01en_NZ
dc.identifier.issn0155-9982en_NZ
dc.identifier.urihttps://hdl.handle.net/10289/15591
dc.description.abstractThis paper investigates the level of voluntary disclosure in the annual reports of listed companies in Malaysia by examining the impact of ownership structure. A mixed methods approach was adopted to analyse the content and level of information disclosed voluntarily in companies’ annual reports. Family-controlled companies tend to voluntarily disclose information in relation to external factors and global conditions. Most family-controlled companies provide financial warnings in their disclosures. Studies that examine a voluntary disclosure practice by family-controlled companies in Malaysia are limited. As such, little is known about the effect of ownership structure on the level of voluntary disclosure.
dc.format.mimetypeapplication/pdf
dc.language.isoenen_NZ
dc.publisherTaylor and Francis Groupen_NZ
dc.rightsThis is an author’s accepted version of an article published in the journal: Accounting Forum. © 2019 University of South Australia.
dc.subjectSocial Sciencesen_NZ
dc.subjectBusiness, Financeen_NZ
dc.subjectBusiness & Economicsen_NZ
dc.subjectVoluntary disclosureen_NZ
dc.subjectfamily-controlled companiesen_NZ
dc.subjectannual reporten_NZ
dc.subjectnon-family-controlled companiesen_NZ
dc.subjectMalaysiaen_NZ
dc.subjectCorporate Governanceen_NZ
dc.subjectFirm Performanceen_NZ
dc.subjectMixed Methodsen_NZ
dc.subjectSustainable Developmenten_NZ
dc.subjectManaging Legitimacyen_NZ
dc.subjectValue Relevanceen_NZ
dc.subjectManagementen_NZ
dc.subjectBusinessen_NZ
dc.subjectAccountabilityen_NZ
dc.subjectAgencyen_NZ
dc.titleImpact of ownership structure on the level of voluntary disclosure: A study of listed family-controlled companies in Malaysiaen_NZ
dc.typeJournal Article
dc.identifier.doi10.1080/01559982.2019.1605874en_NZ
dc.relation.isPartOfACCOUNTING FORUMen_NZ
pubs.begin-page1
pubs.elements-id230370
pubs.end-page34
pubs.issue1en_NZ
pubs.publication-statusPublisheden_NZ
pubs.volume44en_NZ
dc.identifier.eissn1467-6303en_NZ


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