Developing a corporate governance reporting score for the Malaysian banking sector / Siti Nurain Muhmad, Hafiza Aishah Hashim and Mohd Hassan Che Haat.

Muhmad, Siti Nurain and Hashim, Hafiza Aishah and Che Haat, Mohd Hassan (2016) Developing a corporate governance reporting score for the Malaysian banking sector / Siti Nurain Muhmad, Hafiza Aishah Hashim and Mohd Hassan Che Haat. Management & Accounting Review (MAR), 15 (2). pp. 1-22. ISSN 2550-1895

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
Creators:
CreatorsEmail / ID. Num
Muhmad, Siti NurainUNSPECIFIED
Hashim, Hafiza AishahUNSPECIFIED
Che Haat, Mohd HassanUNSPECIFIED
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)
Journal: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 2550-1895
Volume: 15
Number: 2
Page Range: pp. 1-22
Official URL: http://arionline.uitm.edu.my/ojs/index.php/MAR/art...
Item ID: 31062
Uncontrolled Keywords: corporate governance, corporate reporting, disclosure, banking institution, BNM guidelines
URI: http://ir.uitm.edu.my/id/eprint/31062

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