Zaini, Syeliya MdSharma, Umesh PrasadSamkin, GrantDavey, Howard2023-03-012023-03-012020-01-010155-9982https://hdl.handle.net/10289/15591This 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.application/pdfenThis is an author’s accepted version of an article published in the journal: Accounting Forum. © 2019 University of South Australia.Social SciencesBusiness, FinanceBusiness & EconomicsVoluntary disclosurefamily-controlled companiesannual reportnon-family-controlled companiesMalaysiaCorporate GovernanceFirm PerformanceMixed MethodsSustainable DevelopmentManaging LegitimacyValue RelevanceManagementBusinessAccountabilityAgencyJournal Article10.1080/01559982.2019.16058741467-6303