Perpetuating traditional influences: Voluntary disclosure in Malaysia following the economic crisis

Ghazali, Nazli Anum Mohd; Weetman, Pauline

doi:10.1016/j.intaccaudtax.2006.08.001

Cited by 295 publications

(397 citation statements)

References 57 publications

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“…This result is similar to Ghazali and Weetman (2006), who found a negative relationship between government ownership and the extent of voluntary disclosure. In contrast with the current study result, a number of studies have found a positive relationship between government ownership and the level of disclosure in annual reports.…”

Section: International Journal Of Accounting and Financial Reportingsupporting

confidence: 89%

Commercial Banks’ Attributes and Annual Voluntary Disclosure: The case of Libya

Hawashe¹

2016

ijafr

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Section: International Journal Of Accounting and Financial Reportingsupporting

confidence: 89%

Commercial Banks’ Attributes and Annual Voluntary Disclosure: The case of Libya

Hawashe¹

2016

ijafr

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“…Different empirical findings show different results in relation to the association between ownership concentration and CSR reporting. Ghazali & Wheetman (2006) found no significant relationship between ownership and CSR disclosures. By contrast, a positive relationship between ownership concentration and voluntary disclosure was found by Chau and Gray (2002).…”

Section: Board Ownershipmentioning

confidence: 85%

Board Composition Diversity and Corporate Social Reporting: An Empirical Study in Bangladesh Perspective

Chakraborty¹

2017

ijafr

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The study examines the relationship between diversity of firm's board composition and corporate social responsibility reporting of Bangladeshi listed commercial banking firms in the period from 2011 to 2015. Corporate social responsibility disclosure index indicates lower level of disclosure issues with extensive narrative discussion. The study finds significant positive relationship of board activity, board expertise with corporate social responsibility disclosure. It is also found that board ownership and CEO/ chairman duality are negatively associated with corporate social responsibility disclosure having negative impact on bank's corporate social performance and reporting. The study did not find any evidence related with independent board members to have significant positive impact on CSR disclosure of banking firms. The findings of the study are expected to have important implications for wider stakeholder society and will create further research scope in future.

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“…Owing to this matter, the study has taken the following steps during the formulation of voluntary disclosure index: 2) The selections of the past studies are used as guideline. Among these studies are those by Cooke (1989), Meek et al (1995), Eng and Mak (2003), Ghazali and Weetman (2006), Akhtaruddin and Haron (2010), Al-Shammari and Al-Sultan (2010), Elsayed and Hoque (2010), Lopes and Alencar (2010) and Adelopo (2011). Further, the index's applicability in the context of Jordan is also scrutinized.…”

Section: The Disclosure Indexmentioning

confidence: 99%

The Relationship between Voluntary Disclosure and Company Performances on Interim Reports in Jordan Using the Method of Causality Directions

Albawwat¹,

Basah²,

Khairi³

2015

IJEF

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The focal point of this study is on voluntary disclosure in interim financial reports of the ASE listed companies in Jordan. The initiatives of voluntary disclosure have been under global scrutiny since the last two decades, owing to various stakeholders' persistent needs to be more informed about their corporations. As the mandatory corporate disclosure itself is insufficient, the study attempts to assess the directions of causality between the degree of voluntary disclosure and corporate performance in the half-yearly reports released by companies listed in the Jordan's ASE for the period of 5 years (2009)(2010)(2011)(2012)(2013). The Granger tests were employed to ascertain the causality between voluntary disclosures and corporate performance in the half-yearly reports. From the test outcomes, most companies (50) show no directional causality, 21 companies demonstrate unidirectional causality while one company has bidirectional causality. The quality of voluntary disclosure appears to have high correlation with the performance of companies their half-yearly reports. Thus, high levels of transparency and quality of disclosure lead to good governance and enhance company's performance, while low voluntary disclosure makes it more difficult to forecast the company's performance.

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Perpetuating traditional influences: Voluntary disclosure in Malaysia following the economic crisis

Cited by 295 publications

References 57 publications

Commercial Banks’ Attributes and Annual Voluntary Disclosure: The case of Libya

Commercial Banks’ Attributes and Annual Voluntary Disclosure: The case of Libya

Board Composition Diversity and Corporate Social Reporting: An Empirical Study in Bangladesh Perspective

The Relationship between Voluntary Disclosure and Company Performances on Interim Reports in Jordan Using the Method of Causality Directions

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