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Ownership structure, board composition and corporate voluntary disclosure
Huafang, Xiao; Jianguo, Yuan - In: Managerial Auditing Journal 22 (2007) 6, pp. 604-619
ownership structure, board composition and the level of voluntary disclosure. The sample is based on 559 firm observations in … 2002. Findings – Higher blockholder ownership and foreign listing/shares ownership is associated with increased disclosure …. However, managerial ownership, state ownership, and legal‐person ownership are not related to disclosure. An increase in …
Persistent link: https://www.econbiz.de/10014929079
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The effect of board structure and process disclosure on corporate performance in the emerging African markets
Ben Othman, Hakim - In: Managerial Auditing Journal 27 (2011) 2, pp. 156-174
Purpose – The purpose of this paper is to examine the impact of the board structure and process disclosure (henceforth … disclosure on board structure and activity and its influence on corporate performance in Africa.  …
Persistent link: https://www.econbiz.de/10014929278
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Corporate social responsibility disclosure and its relation on institutional ownership: Evidence from public listed companies in Malaysia
Saleh, Mustaruddin; Zulkifli, Norhayah; Muhamad, Rusnah - In: Managerial Auditing Journal 25 (2010) July, pp. 591-613
Purpose – The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to … disclosure (CSRD) and IO. This result suggests that Malaysian PLCs are able to attract and maintain their institutional investors …
Persistent link: https://www.econbiz.de/10009319198
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Corporate social responsibility disclosures over time: evidence from Malaysia
Haji, Abdifatah Ahmed - In: Managerial Auditing Journal 28 (2013), pp. 647-676
therefore want to devise detailed and specific CSR disclosure requirements, rather the current general mandatory requirement, to …
Persistent link: https://www.econbiz.de/10010686142
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Corporate social responsibility disclosure and its relation on institutional ownership
Saleh, Mustaruddin; Zulkifli, Norhayah; Muhamad, Rusnah - In: Managerial Auditing Journal 25 (2010) 6, pp. 591-613
Purpose – The aim of this paper is to explore corporate social responsibility (CSR) disclosure and its relation to … disclosure (CSRD) and IO. This result suggests that Malaysian PLCs are able to attract and maintain their institutional investors …
Persistent link: https://www.econbiz.de/10014929218
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Narrative disclosure of corporate social responsibility in Islamic financial institutions
Aribi, Zakaria Ali; Gao, Simon S. - In: Managerial Auditing Journal 27 (2011) 2, pp. 199-222
social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs) with a focus on an analysis of narrative … on the CSRD of IFIs. It finds that the largest part of CSRD produced by the IFIs is the disclosure of reports of the …
Persistent link: https://www.econbiz.de/10014929280
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Corporate social responsibility disclosures over time: evidence from Malaysia
Ahmed Haji, Abdifatah - In: Managerial Auditing Journal 28 (2013) 7, pp. 647-676
therefore want to devise detailed and specific CSR disclosure requirements, rather the current general mandatory requirement, to …
Persistent link: https://www.econbiz.de/10014930084
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Financial restatements and corporate governance among Malaysian listed companies
Abdullah, Shamsul Nahar; Yusof, Nor Zalina Mohamad; … - In: Managerial Auditing Journal 25 (2010) July, pp. 526-552
Purpose – This paper seeks to examine the effects of Malaysian Code on Corporate Governance on the nature of financial restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements. Design/methodology/approach – Data for this paper are...
Persistent link: https://www.econbiz.de/10009319225
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The Sarbanes-Oxley Act of 2002: what impact has it had on small business firms?
Michelson, Stuart; Stryker, Jud; Thorne, Betty - In: Managerial Auditing Journal 24 (2009) September, pp. 743-766
Purpose – The purpose of this paper is to explore the impact of the Sarbanes-Oxley (SOX) Act of 2002 on small corporations when compared to large firms and to investigate differences perceived by small and large firms with respect to costs and internal controls. Design/methodology/approach –...
Persistent link: https://www.econbiz.de/10009350138
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Are boards and institutional investors active monitors? Evidence from CEO dismissal
Florou, Annita; Pope, Peter - In: Managerial Auditing Journal 23 (2008) November, pp. 862-872
Purpose – The purpose of this paper is to investigate how the turnover-performance relation depends on the proportion of outside directors and institutional ownership concentration and to explore the relative roles of accounting- and stock-based performance measures in the process of CEO...
Persistent link: https://www.econbiz.de/10009364581