Download or read book Corporate Integrity Framework Research Monograph The integrity and process adopted by Malaysian public listed companies in reporting their quarterly results written by and published by . This book was released on 2007 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Integrity Framework Research Monograph Governance ethics and corporate social responsibility of public listed companies in Malaysia written by and published by . This book was released on 2007 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Integrity Framework Research Monograph An investigation of auditor and client tenure in Malaysian public listed companies written by and published by . This book was released on 2007 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Integrity and Process Adopted by Malaysian Public Listed Companies in Reporting Their Quarterly Results written by and published by . This book was released on 2007 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Integrity Framework Research Monograph Fraud profiling in Malaysia written by and published by . This book was released on 2007 with total page 56 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Integrity Framework Research Monograph Adaptation of private sector corporate social responsibility guidelines written by and published by . This book was released on 2007 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Integrity Framework Research Monograph written by and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Development of a Corporate Integrity Assessment Instrument Using Corporate Governance Indicators in Malaysia written by Aida Maria Ismail and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: "Integrity means to act with truth, being honourable, loyal, faithful and trustworthy ad to exhibit "moral excellence and honesty". The purpose of this research was to provide models of best practice in corporate integrity for public listed companies in Malaysia. This study arose from perceptions that what was reported in corporate governance statements was not always consistent with what was actually happening in the companies. The research is the first of its kind to design an integrity assessment instrument and to assess Corporate Integrity Systems in Malaysian Companies. Specifically, it identified the scope of Corporate Integrity Systems implemented in publicly listed companies, identified appropriate indicators, and verified the reliability of the instrument."
Download or read book THE INFLUENCE OF THE INTEGRATED REPORTING FRAMEWORK ON THE PERFORMANCE OF MALAYSIAN PUBLIC LISTED COMPANIES written by MOHAMED ELGHAZALI (TP044222) and published by . This book was released on 2019 with total page 151 pages. Available in PDF, EPUB and Kindle. Book excerpt: Although Malaysian public listed companies are to some extent well conscious of the integrated reporting framework (IR) ; however, it is not fully understood how IR bring value to their companies. This study aims to examine the influence of the IR framework on the company's performance of Malaysian public listed companies. The study attempt to find out how value is created among companies, how the risk management process is improved, and how business can be sustainable as a result of adopting the IR framework.
Download or read book Corporate Integrity System written by Institut Integriti Malaysia and published by . This book was released on 2013 with total page 206 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Instruments Disclosure Practices written by Syaima' binti Adznan and published by . This book was released on 2014 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current changes in business settings have directed companies to conduct business at international level, which requires the use of financial instruments. The mandatory MFRS 7, an-equivalent to the IFRS 7 standard shall be applied for annual financial periods beginning or after 1 Jan 2012. It caters for entities to disclose their involvement with financial instruments. Thus, the aim of this study is to investigate the financial instruments disclosure (FID) practices of Malaysian listed companies; specifically, their level of compliance with MFRS 7. The mean score for FID is 80.76%, which indicates that, in general, companies have complied with MFRS 7, although there are several requirements omitted by some companies. Furthermore, in light of the revision of MCCG in 2012, this study examines the association of corporate governance mechanisms with the extent of FID among companies. The corporate governance characteristics used in this study are board expertise, audit committee independence, audit fee, external and internal audit functions. This study applied the agency theory and formulated five hypotheses to test the extent of the relationship between FID and corporate governance characteristics. Based on a total sample of 319 Malaysian public listed companies for financial year end 2012, the analysis revealed that FID is significantly and positively associated with audit committee independence and external audit functions, while internal audit is negatively associated. The results suggest that audit committee members need to be independent to discharge their duties effectively; in addition, there should be an internal audit function that is independent, reliable and functioning in a timely manner. This is crucial in order to strengthen the role of the auditing function within the firm. Moreover, the results attest that, Big Four audit firms are more likely to ensure high compliance with applicable accounting standards compared to non-Big Four, as they are internationally recognised, and have more resources and expertise. Apart from contributing to the literature on financial reporting and corporate governance, this study may serve as a valuable input for regulators and standard setters to encourage strict enforcement of the incorporation of effective corporate governance practices in Malaysian listed companies, as this is likely to have some influence on the level of compliance with MFRS.
Download or read book Segmental Reporting in Malaysia written by Nik Nadzirah binti Nik Mohamed and published by . This book was released on 2013 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: Segment reporting is not a new issue in the disclosure of corporate annual report, either locally or internationally. However, due to the rapid growth experienced by Malaysian companies as a result of globalization and diversified business activities, segment reporting is gaining importance. Since then, there have been many significant changes in the accounting regulation with regards to segment reporting, and apparently, segment information is very much needed in order to better assist stakeholders in making decisions. Hence, this study aims to identify the extents of segment disclosure of financial and non financial information in the corporate annual reports of Malaysian public listed companies. In addition, there is also the need to identify the perception of various stakeholders regarding the importance of financial and non financial information of segment information and to further identify the factors explaining the extents of segment disclosure based on proprietary cost theory. Data for this study were collected through questionnaire surveys, interviews and companies' annual reports. Four years of annual reports were used from a sample of 93 Malaysian public listed companies' and statistical analysis were conducted. The analysis results show that non financial information are more disclosed than financial information. The results also reveal that the introduction of new regulations in FRS 114 has led companies to produce better disclosures than under MASB 22 or previous regulations. The analysis on stakeholders' perception reveals that there is no significant difference towards the importance of financial information among all stakeholders. Financial analysts were found to perceive non financial information as the most important, followed by the group of managers. Overall, non financial information is considered the most essential to all stakeholders in making decisions. Apparently, no significant relationship was found between all independent variables and financial segment disclosure except for number of segment. For the relationship between control variables and financial segment disclosure, only diffusion and return on asset are significant. In contrast, the relationship between independent variables and control variables with non financial segment disclosure are found to be all insignificant. As for interview sessions, results show that company did not highlight significantly the factors of proprietary cost in preparing the segment information disclosure, even though certain determined factors such as cost consideration and sensitivity lead indirectly toward proprietary cost theory. In conclusion, the term proprietary cost theory is still not well-known among preparers of annual report in Malaysian public listed companies. Overall, this study has provided helpful insights to users, preparers, accounting regulators in segment reporting especially in improving the financial reporting so that it is geared to meet stakeholders' expectations.
Download or read book Timeliness of Financial Statements written by Nur Amalina binti Abdullah and published by . This book was released on 2016 with total page 194 pages. Available in PDF, EPUB and Kindle. Book excerpt: The timeliness of corporate annual financial reports is a crucial factor which affects the usefulness of information that is made available to external users, especially investors. The purpose of this study is to study corporate governance and performance in Malaysian public listed companies as key contributors to the timeliness of financial statements as few past studies have also included performance as an explanatory variable for timeliness. In Malaysia, the public depends on the financial statements submitted to Bursa Malaysia previously known as Kuala Lumpur Stock Exchange (KLSE) in order to make sound business decision so directors should provide shareholders with timely information. This study takes the industrial product sector and the annual reports of companies operating therein and a list of submission date of annual report to Bursa Malaysia by Malaysian public listed companies for data analysis. Regression analyses were performed to examine the relationship between corporate governance and company's performance using ROA and ROE which will eventually affect the timeliness submission of the annual report to KLSE. In this study, it is proven that out of the variables discussed, CEO duality and independent audit committee have a significant relationship with timeliness of financial reporting. Practitioners may use this finding to develop mechanisms that can ensure companies will abide with timeliness guidelines regardless of CEO duality and independent audit committee issues faced by companies. Most companies in Malaysia only submit within the statutory requirement required by the Bursa Malaysia to avoid being delisted and to maintain its public image. Out of the chosen data, 8.8% of the sample companies in Malaysia submit early within the statutory requirement while the remaining 91.2% submit timely within the statutory requirement.
Download or read book Fostering Integrity in Research written by National Academies of Sciences, Engineering, and Medicine and published by National Academies Press. This book was released on 2018-01-13 with total page 327 pages. Available in PDF, EPUB and Kindle. Book excerpt: The integrity of knowledge that emerges from research is based on individual and collective adherence to core values of objectivity, honesty, openness, fairness, accountability, and stewardship. Integrity in science means that the organizations in which research is conducted encourage those involved to exemplify these values in every step of the research process. Understanding the dynamics that support â€" or distort â€" practices that uphold the integrity of research by all participants ensures that the research enterprise advances knowledge. The 1992 report Responsible Science: Ensuring the Integrity of the Research Process evaluated issues related to scientific responsibility and the conduct of research. It provided a valuable service in describing and analyzing a very complicated set of issues, and has served as a crucial basis for thinking about research integrity for more than two decades. However, as experience has accumulated with various forms of research misconduct, detrimental research practices, and other forms of misconduct, as subsequent empirical research has revealed more about the nature of scientific misconduct, and because technological and social changes have altered the environment in which science is conducted, it is clear that the framework established more than two decades ago needs to be updated. Responsible Science served as a valuable benchmark to set the context for this most recent analysis and to help guide the committee's thought process. Fostering Integrity in Research identifies best practices in research and recommends practical options for discouraging and addressing research misconduct and detrimental research practices.
Download or read book Our Common Future written by and published by . This book was released on 1990 with total page 400 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Building Integrity and Reducing Corruption in Defence written by Todor Tagarev and published by . This book was released on 2010 with total page 332 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Governance and Risk Management in Financial Institutions written by Robert C. Gericke and published by Springer. This book was released on 2018-03-27 with total page 237 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents an overview of corporate governance and risk management, analyzing their interdependence and particularly their relevance in banking. It discusses current trends in corporate governance, such as stakeholder management, financial performance and the cost of equity, compensation schemes, board structures and shareholder activism. Further, it reviews some of the most important regulatory changes introduced since the latest financial crisis and highlights their impact on the annual reports of the banks under analysis. Lastly, the book assesses and compares major banks in Brazil and Germany with special emphasis on the aspects mentioned above, revealing surprising similarities between the banking systems of these otherwise disparate countries.
