Corporate governance and R&D reporting in Malaysian MESDAQ market

Research output: Contribution to journalArticle

5 Citations (Scopus)

Abstract

This study examines the relationship between corporate governance and R&D reporting among firms listed on Malaysian MESDAQ market. This study extends previous studies by performing a more detailed analysis on the disclosure of R&D information. R&D information is classified according to whether the disclosure represents forward looking or historical, financial or non-financial and quantitative or non-quantitative orientation of information. Our findings show that an increase in government ownership influence quantitative and financial R&D disclosure. However, family, foreign, management and institutional ownership do not influence R&D disclosure. We also find that audit quality represented by Big 4 audit firms play an important role in promoting R&D disclosure of MESDAQ companies.

Original languageEnglish
Pages (from-to)350-372
Number of pages23
JournalInternational Journal of Economics and Management
Volume4
Issue number2
Publication statusPublished - Dec 2010

Fingerprint

Corporate governance
Disclosure
Institutional ownership
Management ownership
Government ownership
Audit quality
Audit firms
Foreign ownership
Big 4
Family ownership

Keywords

  • Corporate governance
  • Family ownership
  • Government ownership
  • Independent directors
  • R&D disclosure

ASJC Scopus subject areas

  • Economics, Econometrics and Finance(all)
  • Business and International Management
  • Strategy and Management

Cite this

Corporate governance and R&D reporting in Malaysian MESDAQ market. / Md Nor, Hamezah; Mohd Saleh, Norman; Jaffar, Romlah; Abdul Shukor, Zaleha.

In: International Journal of Economics and Management, Vol. 4, No. 2, 12.2010, p. 350-372.

Research output: Contribution to journalArticle

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