Javascript must be enabled to continue!
Board Structure, Directors’ Remuneration Disclosure Level and Firm Value in Malaysia
View through CrossRef
This study aims to determine the impact of corporate governance mechanism on the directors' remuneration disclosure level and firm value. Data were collected from annual reports of 200 selected companies listed in Bursa Malaysia from 2013 to 2019. Pooled OLS, longitudinal data and 2SLS was carried out to accomplish the objective. The results show that board independence significantly impact the directors’ remuneration disclosure level while CEO duality and board size are insignificant on the directors’ remuneration disclosure level. Another finding revealed that directors’ remuneration disclosure level and board size were significant in affecting the firm value. It was also found that directors’ remuneration disclosure does not mediated the relationship between board structure and firm value. This finding deserves the attention of the stakeholders, investors, policymakers, and organizations in modelling a high-level disclosure and governance structure in the corporate environment in enhancing firm value.
Universiti Malaysia Pahang Al-Sultan Abdullah Press (UMPSA Press)
Title: Board Structure, Directors’ Remuneration Disclosure Level and Firm Value in Malaysia
Description:
This study aims to determine the impact of corporate governance mechanism on the directors' remuneration disclosure level and firm value.
Data were collected from annual reports of 200 selected companies listed in Bursa Malaysia from 2013 to 2019.
Pooled OLS, longitudinal data and 2SLS was carried out to accomplish the objective.
The results show that board independence significantly impact the directors’ remuneration disclosure level while CEO duality and board size are insignificant on the directors’ remuneration disclosure level.
Another finding revealed that directors’ remuneration disclosure level and board size were significant in affecting the firm value.
It was also found that directors’ remuneration disclosure does not mediated the relationship between board structure and firm value.
This finding deserves the attention of the stakeholders, investors, policymakers, and organizations in modelling a high-level disclosure and governance structure in the corporate environment in enhancing firm value.
Related Results
A Phase 1b, Dose-Finding Study Of Ruxolitinib Plus Panobinostat In Patients With Primary Myelofibrosis (PMF), Post–Polycythemia Vera MF (PPV-MF), Or Post–Essential Thrombocythemia MF (PET-MF): Identification Of The Recommended Phase 2 Dose
A Phase 1b, Dose-Finding Study Of Ruxolitinib Plus Panobinostat In Patients With Primary Myelofibrosis (PMF), Post–Polycythemia Vera MF (PPV-MF), Or Post–Essential Thrombocythemia MF (PET-MF): Identification Of The Recommended Phase 2 Dose
Abstract
Background
Myelofibrosis (MF) is a myeloproliferative neoplasm associated with progressive, debilitating symptoms that ...
Dynamics of Mutations in Patients with ET Treated with Imetelstat
Dynamics of Mutations in Patients with ET Treated with Imetelstat
Abstract
Background: Imetelstat, a first in class specific telomerase inhibitor, induced hematologic responses in all patients (pts) with essential thrombocythemia (...
Combinatorial Antigen Targeting Strategy for Acute Myeloid Leukemia
Combinatorial Antigen Targeting Strategy for Acute Myeloid Leukemia
Introduction: Efforts to safely and effectively treat acute myeloid leukemia (AML) by targeting a single leukemia associated antigen with chimeric antigen receptor T (CAR T) cells ...
Corporate Governance, Corporate Environmental Disclosure Dan Firm Value
Corporate Governance, Corporate Environmental Disclosure Dan Firm Value
Upaya global untuk mencapai hal yang lebih berkelanjutan tidak dapat dicapai tanpa keterlibatan aktif dari komunitas bisnis. Tantangan bagi bisnis adalah untuk secara strategis mel...
Value and risk effects of financial derivatives: Evidence of corporate governance on hedging, speculation and selective hedging strategies
Value and risk effects of financial derivatives: Evidence of corporate governance on hedging, speculation and selective hedging strategies
<p>This study investigates whether there is a relationship between corporate governance and derivatives, whether corporate governance influence in firms impacts the associati...
The Reciprocal Relationship Between Earnings Management, Disclosure Quality and Board Independence: UK Evidence
The Reciprocal Relationship Between Earnings Management, Disclosure Quality and Board Independence: UK Evidence
We empirically examine the reciprocal relationships between disclosure quality, board independence and earnings management. Disclosure quality is measured using the IR Magazine Awa...

