The effect of board characteristics, chairman and CEO attributes on integrated reporting disclosure in Malaysia

Integrated Reporting (IR), a relatively new concept in corporate reporting, has drawn global interest in the disclosure literature, however, the studies conducted in Malaysia are limited. This study empirically investigates the effect of board characteristics, chairman attributes, and Chief Executiv...

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Main Author:	Qaderi, Sumaia Ayesh Qasem
Format:	Thesis
Language:	eng eng
Published:	2022
Subjects:	HD58.9 Organizational Effectiveness.
Online Access:	https://etd.uum.edu.my/10664/1/permission%20to%20deposit-grant%20the%20permission-s903647.pdf https://etd.uum.edu.my/10664/2/s903647_01.pdf
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spelling	my-uum-etd.106642023-10-09T00:56:05Z The effect of board characteristics, chairman and CEO attributes on integrated reporting disclosure in Malaysia 2022 Qaderi, Sumaia Ayesh Qasem Chandren, Sitraselvi Abdullah, Zaimah Tunku Puteri Intan Safinaz School of Accountancy (TISSA) Tunku Puteri Intan Safinaz School of Accountancy HD58.9 Organizational Effectiveness. HF5667 Professional Ethics. Auditors. Integrated Reporting (IR), a relatively new concept in corporate reporting, has drawn global interest in the disclosure literature, however, the studies conducted in Malaysia are limited. This study empirically investigates the effect of board characteristics, chairman attributes, and Chief Executive Officer (CEO) attributes on IR disclosure level (IRDL) and quality (IRDQ). Based on stakeholder, agency and upper echelons theories, this study analyses data of 363 company‐year observations from a sample of publicly listed companies on the Bursa Malaysia from 2017 to 2020. The author constructed a comprehensive IR disclosure index with 100 items divided across four categories based on the International Integrated Reporting Framework (IIRF). Content analysis technique was used to measure IR disclosure from the annual reports. The hypotheses were tested using panel-corrected standard error (PCSE) regression. The results show a relatively moderate average for IRDL (65.317%) and IRDQ (54.438%), indicating increased awareness of IR by Malaysian companies. Board size, independence, gender diversity, and non-executive remuneration have a significant positive relationship with IR disclosure. This suggests the important role of board of directors in monitoring and reducing agency problems, and protecting stakeholders’ interests. However, directors with multiple directorships do not affect the IR disclosure. The findings indicate that a chairman with longer tenure and larger share ownership is significantly and negatively associated with IR-related information. Nevertheless, chairman age, educational level, and financial expertise are insignificantly related to IR information disclosed. The findings also indicate that the older the CEO, the greater engagement in IR disclosure, although long-tenured CEOs are associated with lower involvement in IR disclosure. However, well-educated CEOs and good financial expertise are insignificantly related to IR-related information. The study’s findings may be useful for policymakers, regulators, company managers, investors, and researchers interested in improving IR practices. 2022 Thesis https://etd.uum.edu.my/10664/ https://etd.uum.edu.my/10664/1/permission%20to%20deposit-grant%20the%20permission-s903647.pdf text eng staffonly https://etd.uum.edu.my/10664/2/s903647_01.pdf text eng public other doctoral Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Chandren, Sitraselvi Abdullah, Zaimah
topic	HD58.9 Organizational Effectiveness. HD58.9 Organizational Effectiveness.
spellingShingle	HD58.9 Organizational Effectiveness. HD58.9 Organizational Effectiveness. Qaderi, Sumaia Ayesh Qasem The effect of board characteristics, chairman and CEO attributes on integrated reporting disclosure in Malaysia
description	Integrated Reporting (IR), a relatively new concept in corporate reporting, has drawn global interest in the disclosure literature, however, the studies conducted in Malaysia are limited. This study empirically investigates the effect of board characteristics, chairman attributes, and Chief Executive Officer (CEO) attributes on IR disclosure level (IRDL) and quality (IRDQ). Based on stakeholder, agency and upper echelons theories, this study analyses data of 363 company‐year observations from a sample of publicly listed companies on the Bursa Malaysia from 2017 to 2020. The author constructed a comprehensive IR disclosure index with 100 items divided across four categories based on the International Integrated Reporting Framework (IIRF). Content analysis technique was used to measure IR disclosure from the annual reports. The hypotheses were tested using panel-corrected standard error (PCSE) regression. The results show a relatively moderate average for IRDL (65.317%) and IRDQ (54.438%), indicating increased awareness of IR by Malaysian companies. Board size, independence, gender diversity, and non-executive remuneration have a significant positive relationship with IR disclosure. This suggests the important role of board of directors in monitoring and reducing agency problems, and protecting stakeholders’ interests. However, directors with multiple directorships do not affect the IR disclosure. The findings indicate that a chairman with longer tenure and larger share ownership is significantly and negatively associated with IR-related information. Nevertheless, chairman age, educational level, and financial expertise are insignificantly related to IR information disclosed. The findings also indicate that the older the CEO, the greater engagement in IR disclosure, although long-tenured CEOs are associated with lower involvement in IR disclosure. However, well-educated CEOs and good financial expertise are insignificantly related to IR-related information. The study’s findings may be useful for policymakers, regulators, company managers, investors, and researchers interested in improving IR practices.
format	Thesis
qualification_name	other
qualification_level	Doctorate
author	Qaderi, Sumaia Ayesh Qasem
author_facet	Qaderi, Sumaia Ayesh Qasem
author_sort	Qaderi, Sumaia Ayesh Qasem
title	The effect of board characteristics, chairman and CEO attributes on integrated reporting disclosure in Malaysia
title_short	The effect of board characteristics, chairman and CEO attributes on integrated reporting disclosure in Malaysia
title_full	The effect of board characteristics, chairman and CEO attributes on integrated reporting disclosure in Malaysia
title_fullStr	The effect of board characteristics, chairman and CEO attributes on integrated reporting disclosure in Malaysia
title_full_unstemmed	The effect of board characteristics, chairman and CEO attributes on integrated reporting disclosure in Malaysia
title_sort	effect of board characteristics, chairman and ceo attributes on integrated reporting disclosure in malaysia
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2022
url	https://etd.uum.edu.my/10664/1/permission%20to%20deposit-grant%20the%20permission-s903647.pdf https://etd.uum.edu.my/10664/2/s903647_01.pdf
_version_	1783729397777301504

The effect of board characteristics, chairman and CEO attributes on integrated reporting disclosure in Malaysia

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