Publication:

Audit committee reporting: current practices of companies listed on the Kuala Lumpur Stock Exchange (Bursa Malaysia)

Show simple item record
DC FieldValue
dc.contributor.authorShamsher Mohamad Ramadili Mohd
dc.contributor.authorZulkarnain Muhamad Sori
dc.date.accessioned2020-02-05T06:15:54Z
dc.date.available2020-02-05T06:15:54Z
dc.date.issued2007
dc.description.abstractThis study examines the disclosures contained in Audit Committee Reports (ACRs) and the level of compliance of current practices with the amended Kuala Lumpur Stock Exchange listing requirements after the adoption of various recommendations made by the High-Level of Finance Committee on Corporate Governance and the Malaysian Code on Corporate Governance (MCCG) in 1999 and 2000 respectively. All firms listed on the KLSE's main and second board, and MESDAQ counters were sampled. Consistent with the literature in developed markets, the findings reveal that very few companies provide more than what is expected by the ACRs in their listing requirements. Further, companies in finance, technology and IPC counters, and companies on the main board counter have greater initiative to provide value added (or termed as 'non-boiler plate') statements to information users.en_US
dc.identifier.citationMuhamad Sori, Z. & Ramadili Mohd, S. M. (2007). Audit committee reporting: current practices of companies listed on the Kuala Lumpur Stock Exchange (Bursa Malaysia). International Journal of Economics and Management, 1 (2), pp. 203-227.en_US
dc.identifier.issn1823 - 836X
dc.identifier.urihttps://ikr.inceif.org/handle/INCEIF/3164
dc.languageEnglish
dc.language.isoengen_US
dc.publisherUPMen_US
dc.rights2007. UPM
dc.sourceSEDONA
dc.subjectAudit committeeen_US
dc.subjectReporten_US
dc.subjectCorporate governanceen_US
dc.subjectBursa Malaysiaen_US
dc.subjectDirectorsen_US
dc.titleAudit committee reporting: current practices of companies listed on the Kuala Lumpur Stock Exchange (Bursa Malaysia)en_US
dc.typeJournal Articleen_US
dlc.maintopicConventional financeen_US
dspace.entity.typePublication
ikr.doctypeScholarly Works
ikr.topic.maintopicConventional financeen_US
relation.isAuthorOfPublication33b91dde-0170-454c-8f2b-ec4b208837b9
relation.isAuthorOfPublication6db6c13d-0845-4828-add4-5ebe0bba4e3e
relation.isAuthorOfPublication33b91dde-0170-454c-8f2b-ec4b208837b9
relation.isAuthorOfPublication33b91dde-0170-454c-8f2b-ec4b208837b9
relation.isAuthorOfPublication6db6c13d-0845-4828-add4-5ebe0bba4e3e
relation.isAuthorOfPublication6db6c13d-0845-4828-add4-5ebe0bba4e3e
relation.isAuthorOfPublication.latestForDiscovery33b91dde-0170-454c-8f2b-ec4b208837b9
Appears in Collections
Journal Article
Files

Abstract View

2653607

View & Download

167680