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Impact of ownership structure on the level of voluntary disclosure: A study of listed family-controlled companies in Malaysia

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.
Type
Journal Article
Type of thesis
Series
Citation
Date
2020-01-01
Publisher
Taylor and Francis Group
Degree
Supervisors
Rights
This is an author’s accepted version of an article published in the journal: Accounting Forum. © 2019 University of South Australia.