The relationship between corporate governance disclosures and balance sheet ratios / Sharifah Norhafiza Syed Ibrahim, Halizah Md Arif and Halil Paino

One of the major issues raised during the financial crisis in 1997-1998
was corporate governance practice. As a result, corporate
governance reforms were then instituted and efforts were made to
improve the corporate governance practices by the corporate sector.
In the year 2000, The Malaysian Code of Corporate Governance
was launched with a view to promote better disclosure and
transparency, board effectiveness and independence and
shareholder rights and activism. This paper attempts to discuss
relationships between corporate governance disclosures and key
balance sheet ratios among Malaysian listed companies