Relationship between Corporate Governance and Risk Disclosure Practice from Malaysia Perspective

Past accounting scandals (Transmile and Megan Media) and recent 2007/2008 global financial crisis have triggered the need for vibrant risk management and high quality of risk reporting through sound corporate governance. This study will measure risk management through the disclosure in the annual reports. It wishes to determine the presence of risk information within the annual report of non-financial companies in Malaysia. The objective of the study is to examine the relationship between corporate governance characteristics and risk disclosure practice. The corporate governance characteristics examined include board independence, the board size, board gender, auditor independence and auditor tenure. A total of 721 companies are expected to be analyzed based on the Bursa Malaysia list from 2008 to 2017. To determine the level of risk disclosure, this study will employ content analysis. Descriptive statistics and multiple regression will be used in this study to examine this relationship

Risk disclosure and corporate governance characteristics

This study examined the degree of disclosure of risk information disclosed by companies established in Malaysia. Additionally, this study sought to identify the governance attributes that influenced the practice of risk disclosure among the selected companies in Malaysia. Secondary data gathered from Bursa Malaysia for a range of 10 years (2008-2017) were analysed. Among the governance aspects studied refer to independence of board, board size, independence of auditor, and independence of audit committee (AC). In order to assess the degree of information disclosure, the content analysis approach was adopted. This study applied the descriptive statistical method and fixed effect analysis to measure the degree of information disclosure, as well as to elaborate the interrelationship between disclosure practice in Malaysia and governance attributes. A total of 167 companies were assessed to unravel the degree of information disclosure within the context of Malaysia. Agency and signalling theories were adopted in this study to elucidate the company disclosure practice

Corporate Social Responsibility Research Bibliometric Insight

Given on the importance of social accounting for sustainable development, this study objectives are to investigate the global trends of CSRD from the perspective of publications outputs, co-authorship, countries, and authors co-occurrences keywords. CSR activities and disclosure practices are arguably important as mean to improve social communication between company to stakeholder. It is being emphasized that, understanding the subject of interest and widening the networking is important to improve the research from many perspectives. From 1959 to 2019, a total of 181 articles were extracted from Scopus database for analysis purpose. Result analysis suggested that, publications on CSRD have experienced positive upwards from 2013 until 2019, contributing to total cumulative of CSRD articles. More than half of CSRD articles were published by UK researchers, China and Malaysia, leading other countries. Due to the nature of research, most of the CSRD articles were contributed by academic institutions. In an attempt to further CSRD research, Islamic banks, performance and managerial ownership were seen as potential topics to be expanded by future research

Parasocial relationship influence on the upcycled fashion purchase intention among igeneration in Malaysia post-Covid-19: an empirical study

The coronavirus disease (COVID-19) pandemic has impacted the pursuit of sustainable development in various ways. Current consumer trends suggest an increased awareness of sustainable consumption or fashion consumption. Past studies have focused more on general concepts of sustainable fashion consumption (SFC), including environmental, ethical, second-hand, and recycling while neglecting upcycling fashion. Therefore, the study investigated the Malaysian iGeneration purchase intention of upcycled fashion products postCOVID-19. The study extended the moderating role of parasocial relationship based on the Theory Planned Behaviour (TPB). A quantitative online survey was conducted among 230 respondents from IGeneration between 10 to 25 years old in Malaysia. The hypotheses were tested using Partial Least Squares Structural Equation Modelling (PLS-SEM). The study outcomes exhibited empirical support for the proposed research model. Two out of six hypothesized relationships were accepted. Specifically, subjective norm was positively linked to the purchase intention of upcycled fashion products. Meanwhile, parasocial relationship moderated subjective norm and purchase intention. The study provided insights into the application of TPB-based framework and enhanced knowledge of fashion industry players, educators and communities

The effect of performance and corporate governance to risk disclosure among listed companies in Malaysia

The objective of this study was to determine the presence of risk information within the annual report of Malaysian non-financial listed companies and empirically extend the current literature of corporate governance and risk disclosure by incorporating an interaction effect in the model. The study found that listed companies in Malaysia experienced a positive upward trend in terms of risk disclosure practice for 10 years (2008-2017). A total of 166 companies were randomly extracted from Main Board of Bursa Malaysia from 2008 to 2017. This study used content analysis, descriptive statistics and multiple regression to explain the relationship between corporate governance and risk disclosure with the effect of the interaction variable. The study also found positive and significant relationship between board independence, board size and board gender with risk disclosure practice. It is also revealed that attainment discrepancies positively influence the relationship between corporate governance and risk disclosure practices among listed companies in Malaysia

An analysis of publication trend: internet financial reporting

In this era, internet is an exciting tool to be investigated especially when it related to the business daily operation such as presentation and disclosure of financial reporting. The internet also becomes one of the main sources of information among users. Align with the advantages of internet for being cheap and effective, disclosure of information through internet become popular among the companies. Internet financial reporting (IFR) has become a powerful tool to disclose information to the market. To further understand the topic, bibliometric analysis was conducted to assess IFR publication trend. According to Scopus database, a total 81 articles have been published between 1999-2019. The analysis results suggested that significant increase can be detected at 2010 as it going double from 2009. More than 40% of the IFR publications were contributed by Malaysia as the group leader, US and Indonesia. IFR also may potentially link to other subject of interest such as internal control and real earnings management

The effect of performance and corporate governance to risk disclosure among listed companies in Malaysia

The objective of this study was to determine the presence of risk information within the annual report of Malaysian non-financial listed companies and empirically extend the current literature of corporate governance and risk disclosure by incorporating an interaction effect in the model. The study found that listed companies in Malaysia experienced a positive upward trend in terms of risk disclosure practice for 10 years (2008-2017). A total of 166 companies were randomly extracted from Main Board of Bursa Malaysia from 2008 to 2017. This study used content analysis, descriptive statistics and multiple regression to explain the relationship between corporate governance and risk disclosure with the effect of the interaction variable. The study also found positive and significant relationship between board independence, board size and board gender with risk disclosure practice. It is also revealed that attainment discrepancies positively influence the relationship between corporate governance and risk disclosure practices among listed companies in Malaysia

Risk reporting environment in Malaysia and the influence of corporate governance mechanisms

The aim of this study is to investigate the nature of risk information within Malaysia annual report and also to investigate potential determinants who influence the risk disclosure practice. Past accounting scandals and also the failure of financial system in 2007/2008 has triggered the need for sound corporate governance and also comprehensive risk management plan. A total of 167 companies based on a random sample were chosen from Bursa Malaysia from 2008 till 2017. This study also employed content analysis to measure the level of risk information. Based on the result, it is found that for the last 10 years, companies in Malaysia has increase their disclosure practice which this can be refer from the positive upward trend graph. This study found that all the selected corporate governance is positively and significantly influenced the risk disclosure practice among listed companies in Malaysia

Research Progress of Digital Technology and Emerging Themes During Covid 19 in Malaysia: Bibliometric Analysis Approach

The covid 19 immediate impact has intensely changed global trends. At the same time, the impact covid 19 has exhilarated research interest among researchers worldwide. In Malaysia, the Movement Control Order (MCO) and travel restrictions enforced by the Malaysian Government in March 2020 have significantly hit Malaysian daily life. Therefore, understanding the topic of interest and broadening collaboration networks is critically important to advance research development. This bibliometric study examines the Covid-19 research trends in Malaysia based on publication output, affiliated countries, and author co-occurrences. Utilizing the Scopus database, 1776 articles were identified and extracted from 2020 until 2021. The result has shown that the number of articles related to Covid 19 in Malaysia significantly increased in 2021, resulting in higher cumulative total publications. Most Covid 19 research publications in Malaysia collaborated with the United Kingdom, Pakistan, and United States. The bibliometric literature in this study have declared that digital technologies have the potential to fulfill customized requirements of COVID-19 pandemic. Thinking about advance technologies and its benefits, this study is going to provide a through literature about the application of advance technologies in real-time. Despite of that, this study also mapped the literature based on topic of interest to understand the benefits and application of these technologies in different areas including pure technology, sustainability, education, tourism, psychology, food and agriculture, and the economy.