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- Title
Factors Influencing Directors' Remuneration Disclosure in Malaysia PLCs.
- Authors
Jaafar, Mohd Yassir; Nawawi, Anuar; Ahmad Saiful Azlin Puteh Salin
- Abstract
This study is intended to examine the levels of directors' remuneration disclosure among public-listed companies in Malaysia. It further aims to examine the relationship among total directors' remuneration, directors' education level, size of external auditors, and proportion of managerial ownership and directors' remuneration disclosure. The analysis is conducted based on three models, which are constructed from the Malaysian Code on Corporate Governance (Model 1), Global Practices (Model 2), and a combination of both Malaysian Code on Corporate Governance and Global Practices (Model 3). This study found that the size of external auditors had a positive significant relationship, while the proportion of managerial ownership had a negative significant relationship with the disclosure. This study contributes to the improvement of policymaking and body of knowledge by highlighting the relationship between the selected corporate governance characteristics and directors' remuneration disclosure in the context of Malaysia.
- Subjects
CORPORATE directors' salaries; DISCLOSURE; AUDITING; MANAGERIAL accounting; CORPORATE governance
- Publication
Pertanika Journal of Social Sciences & Humanities, 2019, Vol 27, Issue 2, p1049
- ISSN
0128-7702
- Publication type
Article