Home / Regular Issue / JSSH Vol. 27 (2) Jun. 2019 / JSSH-1860-2016

 

Factors Influencing Directors' Remuneration Disclosure in Malaysia PLCs

Mohd Yassir Jaafar, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin

Pertanika Journal of Social Science and Humanities, Volume 27, Issue 2, June 2019

Keywords: Audit firm, corporate governance, directors' remuneration, disclosure, Malaysia, managerial ownership

Published on: 28 June 2019

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.

ISSN 0128-7702

e-ISSN 2231-8534

Article ID

JSSH-1860-2016

Download Full Article PDF

Share this article

Recent Articles