Abstract
There is a limited study on banking institution in Malaysia, especially the ones related to the corporate governance reporting of banks. The main objective of this study is to develop the Malaysian Bank Governance Reporting Score (MBGRS) for banking institutions in Malaysia. In these recent years, Bank Negara Malaysia has issued guidelines on corporate governance for banking institutions. Thus, it leads to the development of bank governance reporting score in order to measure the commitment of bank towards corporate governance. The overall finding of bank governance reporting score revealed that there is a lack of reporting in areas such as Board Structures, Duties and Effectiveness, Accountability and Audit, and Shareholder Rights. The findings provide a signal to identify the lack of area for the improvement in corporate governance of the banking sector in Malaysia.
Metadata
Item Type: | Article |
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Creators: | Creators Email / ID Num. Muhmad, Siti Nurain UNSPECIFIED Hashim, Hafiza Aishah UNSPECIFIED Che Haat, Mohd Hassan UNSPECIFIED |
Subjects: | H Social Sciences > HD Industries. Land use. Labor > Corporations H Social Sciences > HD Industries. Land use. Labor > Corporations > Corporate organization. Corporate governance H Social Sciences > HD Industries. Land use. Labor > Corporations > Corporate organization. Corporate governance > Malaysia |
Divisions: | Universiti Teknologi MARA, Selangor > Puncak Alam Campus > Faculty of Accountancy |
Journal or Publication Title: | Management & Accounting Review (MAR) |
UiTM Journal Collections: | UiTM Journal > Management & Accounting Review (MAR) |
ISSN: | 2550-1895 |
Volume: | 15 |
Number: | 2 |
Page Range: | pp. 1-22 |
Keywords: | corporate governance, corporate reporting, disclosure, banking institution, BNM guidelines |
Date: | December 2016 |
URI: | https://ir.uitm.edu.my/id/eprint/31062 |
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