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The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework

This study examined the level of voluntary disclosure of executive directors’ remuneration in Malaysia.The study period covered a period of significant changes in the Malaysian regulatory framework on disclosure over 2000 to 2008.It applied an un-weighted disclosure index to determine a voluntary di...

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Main Author: Abdul Malak, Siti Seri Delima
Format: Conference or Workshop Item
Language:English
Published: Elsevier Ltd. 2014
Subjects:
HF5601 Accounting
Online Access:http://repo.uum.edu.my/13431/1/75.pdf
http://repo.uum.edu.my/13431/
http://dx.doi.org/10.1016/j.sbspro.2014.11.143
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spelling my.uum.repo.134312016-04-12T05:54:41Z http://repo.uum.edu.my/13431/ The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework Abdul Malak, Siti Seri Delima HF5601 Accounting This study examined the level of voluntary disclosure of executive directors’ remuneration in Malaysia.The study period covered a period of significant changes in the Malaysian regulatory framework on disclosure over 2000 to 2008.It applied an un-weighted disclosure index to determine a voluntary disclosure score that was determined as score of excess of the mandatory disclosure requirements.The study found a significant improvement in the level of voluntary score after the introduction of the reforms.However, they appeared to be exploitation of the weaknesses in the reforms that limited their effectiveness in improving the disclosure of executive directors’ remuneration. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd http://repo.uum.edu.my/13431/1/75.pdf Abdul Malak, Siti Seri Delima (2014) The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.143 doi:10.1016/j.sbspro.2014.11.143
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HF5601 Accounting
spellingShingle HF5601 Accounting
Abdul Malak, Siti Seri Delima
The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework
description This study examined the level of voluntary disclosure of executive directors’ remuneration in Malaysia.The study period covered a period of significant changes in the Malaysian regulatory framework on disclosure over 2000 to 2008.It applied an un-weighted disclosure index to determine a voluntary disclosure score that was determined as score of excess of the mandatory disclosure requirements.The study found a significant improvement in the level of voluntary score after the introduction of the reforms.However, they appeared to be exploitation of the weaknesses in the reforms that limited their effectiveness in improving the disclosure of executive directors’ remuneration.
format Conference or Workshop Item
author Abdul Malak, Siti Seri Delima
author_facet Abdul Malak, Siti Seri Delima
author_sort Abdul Malak, Siti Seri Delima
title The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework
title_short The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework
title_full The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework
title_fullStr The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework
title_full_unstemmed The voluntary disclosure of Malaysian executive directors’ remuneration under an evolving regulatory framework
title_sort voluntary disclosure of malaysian executive directors’ remuneration under an evolving regulatory framework
publisher Elsevier Ltd.
publishDate 2014
url http://repo.uum.edu.my/13431/1/75.pdf
http://repo.uum.edu.my/13431/
http://dx.doi.org/10.1016/j.sbspro.2014.11.143
_version_ 1644281182672650240
score 13.211869

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