Director Training and Financial Disclosure: Asian Insights

Yasser, Qaiser Rafique; Mamun, Abdullah Al; Rodrigs, Marcus

doi:10.5709/ce.1897-9254.233

Cited by 4 publications

(4 citation statements)

References 61 publications

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“…The skills and knowledge developed by directors on boards are considered human capital, which is beneficial for company activities and in making important links with external organisations, communities and relevant stakeholders from other firms (Harris & Shimizu, 2004;Bear et al, 2010). In line with this evidence, other researchers have also found a positive association between directors' background and other types of disclosure: Yasser et al (2016) show that Australian and Malaysian firms with director training programmes increase their financial reporting. These programmes are useful for board directors to gain a greater knowledge of the particular context in which their company operates.…”

Section: Multivariate Analysismentioning

confidence: 74%

Board competences and CSR reporting: the moderating role of CEO power

Gallego‐Álvarez¹,

Pucheta‐Martínez²

2022

Rev. contab.

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Studies addressing the impact of board capabilities on CSR reporting are scarce. The aim of this research is to provide further evidence of the impact that certain board capabilities, such as board specific skills, board tenure and board cultural diversity have on CSR disclosure. Additionally, the moderating impact of CEO power on the association between these three board competences and CSR reporting is examined. The paper draws on resource dependence theory and agency theory, which are highly relevant in analysing how board competence influences CSR disclosure. The findings show that board specific skills, board tenure and board cultural diversity have a positive effect on the disclosure of CSR information. Moreover, our evidence also shows that CEOs with greater power can negatively moderate the positive effect of the three board competences considered on CSR reporting. Los estudios que abordan el impacto de las capacidades del consejo de administración en la información sobre RSE son escasos. El objetivo de esta investigación es proporcionar más pruebas del impacto que tienen ciertas capacidades del consejo de administración en la divulgación de la RSC, como son las habilidades específicas del consejo, la permanencia en el cargo y la diversidad cultural del consejo. Además, se examina el impacto moderador del poder del CEO en la asociación entre estas tres competencias del consejo y la información sobre RSC. El artículo se basa en la teoría de la dependencia de los recursos y en la teoría de la agencia, que son muy pertinentes para analizar cómo las competencias del consejo de administración influyen en la divulgación de la RSE. Los resultados muestran que las competencias específicas del consejo, la permanencia en el cargo y la diversidad cultural del consejo tienen un efecto positivo en la divulgación de información sobre RSE. Además, nuestros datos también muestran que los consejeros delegados con mayor poder pueden moderar negativamente el efecto positivo de las tres competencias del consejo consideradas sobre la información de RSC.

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Section: Multivariate Analysismentioning

confidence: 74%

Board competences and CSR reporting: the moderating role of CEO power

Gallego‐Álvarez¹,

Pucheta‐Martínez²

2022

Rev. contab.

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“…*5 Yasser and Mamun (2016), Yasser et al (2017a), Choi and Pae (2011), Elayan et al (2016), Kusnadi et al (2016), Yasser et al (2016), Yasser et al (2017b), Yasser and Mamun (2015), Ismail et al (2015)…”

Section: Resultsmentioning

confidence: 99%

“…*7 Yasser and Mamun (2016), Yasser et al (2017a), Yasser et al (2016), Liu et al (2017), Yasser et al (2017b), Yasser and Mamun (2015)…”

Section: Resultsmentioning

confidence: 99%

Corporate Governance and Quality of Financial Reporting in Emerging Markets: A Structured Literature Review

Rajpurohit

Rijwani

2022

Indian Journal of Corporate Governance

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This article is a structured literature review (SLR) on the role of corporate governance (CG) in ensuring/improving the quality of financial reporting (FRQ) in emerging markets and identify avenues for future research. A rigorous search strategy applied across several databases resulted in 51 articles. A detailed analytical framework is used to analyse and synthesise these articles. SLR reveals five major themes of research: regulation, comparative analysis, specificities of country, political connections, and religion. These themes are examined by the selected articles using archival data of non-financial listed firms. This SLR contributes to academia and practice by providing a comprehensive descriptive analysis of the characteristics of articles; synthesising the existing research using a detailed categorisation analysis based on a comprehensive review of themes researched, measurement of CG and FRQ, methodology used, findings and use of interaction terms; and suggesting the avenues for future research. To the best of our knowledge, this study is the first to take a detailed account of the role of CG to ensure FRQ in emerging markets.

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“…In contrast, MPERS, with its lack of detail and implementation guidance, would make comparison difficult and can jeopardise the financial reporting framework's strength. Users in private enterprise roles, on the other hand, are commonly represented in a positive way and are not limited to accounting, which could significantly improve the market services for SMP, which SMEs still use for auditing and other tasks (Ametorwo, 2016;Accountants, 2017;Yasser et al, 2017).…”

Section: Literature Reviewmentioning

confidence: 99%

The Malaysian Private Entity Reporting Standard (MPERS) Adoption and The Financial Reporting Quality: Evidence From Small and Medium Enterprises (SMES) in Malaysia

Rosli¹,

Jamil²,

Marzuki³

2022

IJARAFMS

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The Malaysian Private Entity Reporting Standard (MPERS) is a latest reporting standard that replaces Private Entity Reporting Standard (PERS) and is only applicable to private entities. This study examines the relationship of MPERS implementation and the financial reporting quality: evidence from Small and Medium Enterprises (SMEs) in Malaysia since the adoption of MPERS in January 2016. It is expected to help relevant parties to understand the relationship between MPERS and financial reporting quality and provide additional knowledge to accounting practitioners. The findings of this study can attract the interest of relevant parties to set standards and SMEs in Malaysia and other countries. A total of 310 accounting practitioners participated in this study by answering a questionnaire in which they used and understood MPERS in the implementation of financial reporting. The research measurements are on the basis of the variables indicated in the literature review that affect the variables, and the study were analyzed using a correlation and linear regression. The finding shows that most SMEs had adopted MPERS for their financial reporting and MPERS have a positive linear relationship with the quality of financial reporting. For further research, it is therefore recommended to investigate the relationship between financial reporting quality which adopted MPERS with SME's failure rate.

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Director Training and Financial Disclosure: Asian Insights

Cited by 4 publications

References 61 publications

Board competences and CSR reporting: the moderating role of CEO power

Board competences and CSR reporting: the moderating role of CEO power

Corporate Governance and Quality of Financial Reporting in Emerging Markets: A Structured Literature Review

The Malaysian Private Entity Reporting Standard (MPERS) Adoption and The Financial Reporting Quality: Evidence From Small and Medium Enterprises (SMES) in Malaysia

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