financial analysts and fund managers and actual disclosure of such information in company annual reports, in the context of … annual reports of 100 listed companies in Malaysia. Findings – Interviewees seek information on company management and key … is limited, and tends to focus on directors, many of whom may be figureheads with little impact on the way companies are …

/value – This paper provides an initial understanding of risk management disclosure practices in Malaysia. The government, through … reports were analyzed in order to trace the extent of risk disclosure and the relationship against firm characteristic and … – Findings in regards of the current state of risk disclosure should be of concern to relevant reg ulatory bodies. Originality …

Malaysia. It also investigates the corporate attributes (profitability, leverage ratio, type of industry, size of company and … independent directors in audit committee and size of audit committee) that have a significant influence on the level of mandatory … main board of Bursa Malaysia were examined. A checklist of 252 items covering MASB1 to MASB 30 was prepared as an …

measure the extent and quality of CSR disclosures in the annual reports of 85 companies listed on Bursa Malaysia for the years …, could be due to the absence of a detailed CSR framework for Malaysian public listed companies. Policy makers in Malaysia may … therefore want to devise detailed and specific CSR disclosure requirements, rather the current general mandatory requirement, to …

Purpose – The objective of this paper is to examine environmental disclosure practices among Malaysian public … companies in Malaysia to engage in environmental matters are the focus of the research. Findings – The results revealed high … environmental information to determine the comprehensive scope on corporate environmental reporting. Originality/value – Disclosure …

audit firm and industry type) of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies …, profitability, industry type are determinants of IC disclosure (ICD) in the annual reports of Malaysian listed companies, while … reports. Originality/value – The paper contributes by extending the limited ICD literature in Malaysia. Furthermore, the paper …

disclosures made, and the reasons for the disclosure in the context of Malaysian industrial products and construction companies … limited support for legitimacy theory in explaining the nature of disclosure, as well as the reasons for the disclosure …