The Influence of Corporate Governance and Firm Characteristics on the Timeliness of Corporate Internet Reporting By Top 95 Companies in Malaysia

Kamalluarifin, Wan Farhah Shafiy Wan

doi:10.1016/s2212-5671(16)00020-4

Cited by 30 publications

(41 citation statements)

References 25 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Moreover, the interruption can delay the publication. Therefore, Kamalluarifin (2016) reveals that independent commissioner board size has negative correlation with timeliness financial reporting.…”

Section: The Independent Commissioner Boardmentioning

confidence: 95%

See 1 more Smart Citation

The Type I Versus Type II Agency Conflict on Earnings Management

Nurim

Sunardi

Raharti

2017

JDM

View full text Add to dashboard Cite

This study aims to detect the background of earnings management behavior in which it shows the tendency of type I or II agency conflict. The high ownership concentration of firms in Indonesia leads type II agency conflict, but the good corporate governance formulation assumes conflict between management and shareholders. This study uses published data in IDX from [2009][2010][2011][2012][2013][2014]. TThe result reveals that reputation quality has negative significant correlation to earnings management behaviors, but corporate governance quality has insignificant correlation to earnings management, except percentage of independent commissioner board in moderate level. It has implication that management faces type II agency conflict. The majority may monitor management directly, so the finding reveals that independent commissioner board' s function is not optimum as part of corporate governance mechanism. According to the evidence, corporate governance formulation, especially in Indonesia, should be needed for reducing earnings management on type II tendency. Info Article

show abstract

Section: The Independent Commissioner Boardmentioning

confidence: 95%

“…Kamalluarifin (2016) states that independent commissioner board can interrupt management to publish unreliable financial statement. Moreover, the interruption can delay the publication.…”

Section: The Independent Commissioner Boardmentioning

confidence: 99%

The Type I Versus Type II Agency Conflict on Earnings Management

Nurim

Sunardi

Raharti

2017

JDM

View full text Add to dashboard Cite

show abstract

“…We further examined the extent of submission compliance with regards to timeliness of financial statements in Malaysian public listed companies. Wan Kamalluarifina (2016) proposed that timeliness would differentiate companies based on quality and performance from each other.…”

Section: Background Of the Studymentioning

confidence: 99%

“…However, there is a significant relationship between audit committee independence, CEO duality, and timeliness of financial reporting in the companies listed in Bursa Malaysia. The results of a study by Wan Kamalluarifina (2016) revealed that there was a significant negative relationship between the board independence and timeliness of corporate internet reporting (TCIR) but a positive relationship between the age of directors, profitability and leverage. In case of CEO duality, our result was consistent with a few studies (Ezat & El-Masry, 2008;Bennedsen, Kongsted & Nielsen, 2008;Hashim & Devi, 2007;Abdullah, 2004).…”

Section: Multiple Regressionmentioning

confidence: 99%

Financial Statements Timeliness: The Case of Malaysian Listed Industrial Product Companies

Zandi¹,

Abdullah²

2019

AAMJ

View full text Add to dashboard Cite

Timeliness of corporate annual financial reports is a crucial factor which affects the usefulness of information made available to external users especially investors. The purpose of this study is to examine the impact of corporate governance towards companies' performances which consequently affect the timeliness of any report submitted to the local authority. This study takes the industrial product sector and the annual reports of companies operating therein and a list of submission dates of annual report to Bursa Malaysia by Malaysian public listed companies for data analysis. Regression analyses were performed to examine the relationship between corporate governance and company's performance using return on asset (ROA) and return on equity (ROE) which will eventually affect the timeliness submission of the annual report to Bursa Malaysia. The Chief Executive Officer (CEO) duality and independent audit committee carry a significant relationship with timeliness of financial reporting whereas 8.8% of the studied companies submit early within the statutory requirement while the remaining 91.2% submit timely.

show abstract

“…The other study reveals that investor protection correlates to auditor [6][7][8]. The next study also reveal that investor protection correlates to financial performance or management behavior [9][10][11][12][13][14][15][16][17]. The findings imply the society's value surrounding the company in where operates could encourage management to behave ethically, such as less aggressive to maximize himself/herself interest.…”

Section: Introductionmentioning

confidence: 70%

The Effect of Local Value on Financial Performance in Digital Society Era

Nurim¹

2019

Proceedings of the 1st International Conference on Economics, Business, Entrepreneurship, and Finance (ICEBEF 2018)

View full text Add to dashboard Cite

The digital era reduces the boundaries obstacles between societies. However, the local value still has role because the value encourages the management to behave ethically. The aim of this study is to provide empirical evidence about the important role of local wisdom value to encourage the optimal financial company performance. This study uses the local value, such as Islamic Value, that has recognized formally by Indonesia Government as Jakarta Islamic Index. Management considers the Islamic Sharia as local wisdom value of Indonesian to behave ethically. The result shows that local value has significant positive effect to financial performance. The result also supported by the finding that corporate governance score that has formulated globally is insignificant different between the members of Jakarta Islamic Index and Non Jakarta Islamic Index. The result implies that local wisdom can be considered on digital era as the part of corporate governance formulation because it captures the certain region characteristics. This study contributes to agency theory through the awareness of management on local value emerged from local wisdom value to align with shareholder's interest. This study also contributes to the implementation of corporate governance practice, because the local wisdom value can become the social enforcement for management to behave ethically.

show abstract

The Influence of Corporate Governance and Firm Characteristics on the Timeliness of Corporate Internet Reporting By Top 95 Companies in Malaysia

Cited by 30 publications

References 25 publications

The Type I Versus Type II Agency Conflict on Earnings Management

The Type I Versus Type II Agency Conflict on Earnings Management

Financial Statements Timeliness: The Case of Malaysian Listed Industrial Product Companies

The Effect of Local Value on Financial Performance in Digital Society Era

Contact Info

Product

Resources

About