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Quality of Information Supplied to Board of Directors: A Case Study on a Malaysian Higher Learning Institution

Board of directors for a corporation is responsible for the company’s operational and financial performance as well as its conduct. In the execution of their responsibilities, they have to make decisions on broad spectrum of issues. The nature and quality of the information provided to them to enhan...

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Main Authors: Ibrahim, Mohd Yusoff, Abdullah, Azrai, Khalid Ali, Khalidah, Abdul Jamak, Abu Bakar
Format: Article
Published: 2009
Subjects:
H Social Sciences (General)
Online Access:http://eprints.utp.edu.my/3833/1/Abstract__Value_of_information_supplied_to_board_of_directors.doc
http://eprints.utp.edu.my/3833/
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spelling my.utp.eprints.38332011-01-04T07:36:40Z Quality of Information Supplied to Board of Directors: A Case Study on a Malaysian Higher Learning Institution Ibrahim, Mohd Yusoff Abdullah, Azrai Khalid Ali, Khalidah Abdul Jamak, Abu Bakar H Social Sciences (General) Board of directors for a corporation is responsible for the company’s operational and financial performance as well as its conduct. In the execution of their responsibilities, they have to make decisions on broad spectrum of issues. The nature and quality of the information provided to them to enhance their efficiency and effectiveness has been in question. This paper seeks to develop a research tool to measure the adequacy of the internal reporting system that provides information to companies’ board of directors. The efficiency and effectiveness of the internal reporting system is evaluated on twin approach; by measuring the gap between the level of satisfaction that directors have on each of the characteristics with that of the preparers’ perception, and the quality of decisions they make on issues related to their responsibilities. The instruments to measure those constructs were developed and tested based on pilot study performed on an academic institution. The paper reports on the outcome of the pilot study. The result will be used to develop measurement tools for evaluating the efficiency and effectiveness of an internal reporting system of companies. 2009-11 Article PeerReviewed application/msword http://eprints.utp.edu.my/3833/1/Abstract__Value_of_information_supplied_to_board_of_directors.doc Ibrahim, Mohd Yusoff and Abdullah, Azrai and Khalid Ali, Khalidah and Abdul Jamak, Abu Bakar (2009) Quality of Information Supplied to Board of Directors: A Case Study on a Malaysian Higher Learning Institution. International Journal of Basic & Applied Sciences, Volume 10 (Issue 6). ISSN ISSN: 2077-1223 http://eprints.utp.edu.my/3833/
institution Universiti Teknologi Petronas
building UTP Resource Centre
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Petronas
content_source UTP Institutional Repository
url_provider http://eprints.utp.edu.my/
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Ibrahim, Mohd Yusoff
Abdullah, Azrai
Khalid Ali, Khalidah
Abdul Jamak, Abu Bakar
Quality of Information Supplied to Board of Directors: A Case Study on a Malaysian Higher Learning Institution
description Board of directors for a corporation is responsible for the company’s operational and financial performance as well as its conduct. In the execution of their responsibilities, they have to make decisions on broad spectrum of issues. The nature and quality of the information provided to them to enhance their efficiency and effectiveness has been in question. This paper seeks to develop a research tool to measure the adequacy of the internal reporting system that provides information to companies’ board of directors. The efficiency and effectiveness of the internal reporting system is evaluated on twin approach; by measuring the gap between the level of satisfaction that directors have on each of the characteristics with that of the preparers’ perception, and the quality of decisions they make on issues related to their responsibilities. The instruments to measure those constructs were developed and tested based on pilot study performed on an academic institution. The paper reports on the outcome of the pilot study. The result will be used to develop measurement tools for evaluating the efficiency and effectiveness of an internal reporting system of companies.
format Article
author Ibrahim, Mohd Yusoff
Abdullah, Azrai
Khalid Ali, Khalidah
Abdul Jamak, Abu Bakar
author_facet Ibrahim, Mohd Yusoff
Abdullah, Azrai
Khalid Ali, Khalidah
Abdul Jamak, Abu Bakar
author_sort Ibrahim, Mohd Yusoff
title Quality of Information Supplied to Board of Directors: A Case Study on a Malaysian Higher Learning Institution
title_short Quality of Information Supplied to Board of Directors: A Case Study on a Malaysian Higher Learning Institution
title_full Quality of Information Supplied to Board of Directors: A Case Study on a Malaysian Higher Learning Institution
title_fullStr Quality of Information Supplied to Board of Directors: A Case Study on a Malaysian Higher Learning Institution
title_full_unstemmed Quality of Information Supplied to Board of Directors: A Case Study on a Malaysian Higher Learning Institution
title_sort quality of information supplied to board of directors: a case study on a malaysian higher learning institution
publishDate 2009
url http://eprints.utp.edu.my/3833/1/Abstract__Value_of_information_supplied_to_board_of_directors.doc
http://eprints.utp.edu.my/3833/
_version_ 1738655299937501184
score 13.211869

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