eprintid: 7725
rev_number: 2
eprint_status: archive
userid: 1
dir: disk0/00/00/77/25
datestamp: 2023-11-09 16:19:32
lastmod: 2023-11-09 16:19:32
status_changed: 2023-11-09 16:10:16
type: article
metadata_visibility: show
creators_name: Ibrahim, M.Y.
creators_name: Ahmad, A.C.
creators_name: Johl, S.K.
creators_name: Ur Rahman, H.
title: Corporate regulations and quality of financial reporting: A proposed study
ispublished: pub
note: cited By 0
abstract: Most of the corporate demises evidenced poor quality of financial information reporting. Besides others,this is due to inefficiency of board which couldn�t ensure effective monitoring of management. Subsequently,the regulators have focused independence of the board among others. Accordingly,the recently introduced Malaysian Code on corporate governance (MCCG 2012) also recommended independence of the board like many other CG regulations around the world. Therefore,this paper proposes to examine few attributes of the new code regarding independence of the board in relation to quality of financial information reporting. These attributes includes separate leadership,independent chair and proportion of independent directors on board and nomination committee. To find distinct impact of the code,the paper divides study period into 2 years pre (2010-2011) and 2 years post (2013-2014) context of the code. The proposed study will fill the literature gap particularly in developing economies like Malaysia. The study will also provide important guidance for regulators,shareholders,security commission,Bursa Malaysia and other stakeholders in Malaysia. © 2016,Econjournals. All rights reserved.
date: 2016
publisher: Econjournals
official_url: https://www.scopus.com/inward/record.uri?eid=2-s2.0-84996528989&partnerID=40&md5=55078f6736f182310c1b83ac3059a73a
full_text_status: none
publication: International Journal of Economics and Financial Issues
volume: 6
number: 7Speci
pagerange: 132-136
refereed: TRUE
issn: 21464138
citation:   Ibrahim, M.Y. and Ahmad, A.C. and Johl, S.K. and Ur Rahman, H.  (2016) Corporate regulations and quality of financial reporting: A proposed study.  International Journal of Economics and Financial Issues, 6 (7Speci).  pp. 132-136.  ISSN 21464138