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

• 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
• Institution: Universiti Utara Malaysia

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...