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Effective from year 2001, the Bursa Malaysia made it mandatory for companies seeking listing to furnish a disclosure on the state of internal control system (ICS) to their shareholders The main objective of this study is to examine, under signaling and agency theories, whether board and audit committee independence as governance oversight mechanism on the voluntary disclosure of ICS able to improve...
This paper discusses the issues concerning ethics, governance and regulatory systems of charitable organizations in Malaysia, highlights the key challenges in managing the organizations, and suggests a better approach that needs to be adopted by the charitable organizations in Malaysia to eradicate the bad practices that can lead to fraud and mismanagement.
Voluntary disclosures communicated to investors are subject to considerable discretion of the disclosing companies. While regulated disclosure under the IFRS convergence could be a solution to greater transparencey, the benefits of such disclosure is still inconclusive. Hence, it is important to monitor managers voluntary disclosure decisions to be more align with the interests of the investors. Using...
Voluntary disclosures communicated to investors are subject to considerable discretion of the disclosing companies. While regulated disclosure under the IFRS convergence could be a solution to greater transparencey, the benefits of such disclosure is still inconclusive. Hence, it is important to monitor managers voluntary disclosure decisions to be more align with the interests of the investors. Using...
Set the date range to filter the displayed results. You can set a starting date, ending date or both. You can enter the dates manually or choose them from the calendar.