dc.contributor.author | Zaini, Syeliya Md | en_NZ |
dc.contributor.author | Sharma, Umesh Prasad | en_NZ |
dc.contributor.author | Samkin, Grant | en_NZ |
dc.contributor.author | Davey, Howard | en_NZ |
dc.date.accessioned | 2023-03-01T22:34:59Z | |
dc.date.available | 2023-03-01T22:34:59Z | |
dc.date.issued | 2020-01-01 | en_NZ |
dc.identifier.issn | 0155-9982 | en_NZ |
dc.identifier.uri | https://hdl.handle.net/10289/15591 | |
dc.description.abstract | This 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.mimetype | application/pdf | |
dc.language.iso | en | en_NZ |
dc.publisher | Taylor and Francis Group | en_NZ |
dc.rights | This is an author’s accepted version of an article published in the journal: Accounting Forum. © 2019 University of South Australia. | |
dc.subject | Social Sciences | en_NZ |
dc.subject | Business, Finance | en_NZ |
dc.subject | Business & Economics | en_NZ |
dc.subject | Voluntary disclosure | en_NZ |
dc.subject | family-controlled companies | en_NZ |
dc.subject | annual report | en_NZ |
dc.subject | non-family-controlled companies | en_NZ |
dc.subject | Malaysia | en_NZ |
dc.subject | Corporate Governance | en_NZ |
dc.subject | Firm Performance | en_NZ |
dc.subject | Mixed Methods | en_NZ |
dc.subject | Sustainable Development | en_NZ |
dc.subject | Managing Legitimacy | en_NZ |
dc.subject | Value Relevance | en_NZ |
dc.subject | Management | en_NZ |
dc.subject | Business | en_NZ |
dc.subject | Accountability | en_NZ |
dc.subject | Agency | en_NZ |
dc.title | Impact of ownership structure on the level of voluntary disclosure: A study of listed family-controlled companies in Malaysia | en_NZ |
dc.type | Journal Article | |
dc.identifier.doi | 10.1080/01559982.2019.1605874 | en_NZ |
dc.relation.isPartOf | ACCOUNTING FORUM | en_NZ |
pubs.begin-page | 1 | |
pubs.elements-id | 230370 | |
pubs.end-page | 34 | |
pubs.issue | 1 | en_NZ |
pubs.publication-status | Published | en_NZ |
pubs.volume | 44 | en_NZ |
dc.identifier.eissn | 1467-6303 | en_NZ |