Disclosure of the Determinants for CLBG Board Effectiveness in Malaysia
DOI:
https://doi.org/10.21834/e-bpj.v9iSI22.5884Keywords:
CLBG Board, Committees, Terms of Reference, DisclosureAbstract
This paper identified factors determining the Board of Director's effectiveness in the Company Limited by Guarantee (CLBG) in Malaysia due to the growing interest in the board's disclosure practices studies on a nonprofit company. The methodology involves survey by observing the websites and annual reports of twenty (20) CLBG as the case study to measure the extent of disclosure of the factors determining the Board of Directors and its committee effectiveness. The paper uses multiple-regression analysis to determine the significant determinants of the effectiveness of the Board of Directors. Findings show that disclosure by CLBG is important to the public.
References
Ahmad Saiful, Normah Omar,Rashidah Abdul Rahman, Wee Shu Hui (2010). Disclosure of Board Committees by Malaysian Public Listed Companies, Research Gate, p110-114
Aglow International, https: www.aglow.org
Aman Palestin Berhad Annual Report 2022 https: www.amanpalestin.net
Bushee, B. J., Matsumoto, D. A., & Miller, G. S. (2003). Open versus closed conference calls: the determinants and effects of broadening access to disclosure Journal of Accounting and Economics, 34(1-3), 149-180 DOI: https://doi.org/10.1016/S0165-4101(02)00073-3
Chau, G. K., & Gray, S. J. (2002). Ownership structure and voluntary corporate disclosure in Hong Kong and Singapore. The International Journal of Accounting, pp. 37, 247–265. DOI: https://doi.org/10.1016/S0020-7063(02)00153-X
CyberSecurity Malaysia Annual Report 2021 https: www.cybersecurity.my
Gray, R., Kouhy, R., & Lavers, S. (1995). Corporate social and environmental reporting: A review of the literature and a longitudinal study of U.K. disclosure Accounting, Auditing and Accountability Journal, 8(2), 47–77. Companies Commission of Malaysia DOI: https://doi.org/10.1108/09513579510146996
Companies Act (No. 71 of 2008 as amended), The Republic South Africa, section 10
Companies Act 2016 Malaysia section 45
Guidelines for Company Limited by Guarantee September 2021, Companies Commission of Malaysia
Hayes, A. (2020, December 14). Annual Reports: What You Need to Know. Retrieved January 25, 2021, from https:www.investopedia.com and https.learn.g2.com
Independent Code of Governance for Nonprofit Organisations In South Africa 2012, p.13
Institut Kefahaman Islam Malaysia Laporan Tahunan (2022). https:bwww.ikim.gov.my
King IV Report for Corporate Governance for Republic of South Africa,2016, p37,48,55 and Part 6: Supplements for Nonprofit Organizations p1-8
Malaysian Code on Corporate Governance 2021
Malaysian Institute of Economic Research Annual Report 2022 https:www.mier.org.my
Malaysian Institute of Certified Public Accountants, MICPA Integrated Report 2021 https: www.micpa.com.my
Sustainable Palm Oil (MPOCC) Annual Report 2020 https: www.mpocc.org.my
Malaysian Timber Council Annual Report 2021 http: mtc.com.my
Malaysian Wood Moulding & Joinery Council https: www.mwmjc.my
Maritime Institute of Malaysia (MIMA) Annual Report 2020 https: www.mima.gov.my
MERCY Malaysia Annual Report 2022 https: www.mercy.org.my
Malaysian Industry-Government Group for High Technology Annual Report 2022 https:might.org.my
Norli Ali, Jamaliah Said, Normah Omar, Rashidah Abdul Rahman and Radiah Othman (2012), Financial Reporting Disclosure: Evidence from Malaysian NonProfit Organizations, British Journal of Economics, Finance and Management Sciences p 17,19
Ombudsman for Financial Services (OFS) Annual Report 2021 https: www.ofs.org.
TalentCorp Malaysia Berhad Annual Review 2021 https: www.talentcorp.com.my
Tekun Nasional Berhad Laporan Tahunan 2020 https: www.tekun.gov.my
The Tun Hussein Onn National Eye Hospital https:thoneh. My
The Pension Regulator,(2017): Example Terms of Reference for Board and Sub-Committees, Guidance for Trustee, www.thepensionsregulator.gov.uk
Welding Institute of Malaysia https://www.wim.org.my
Yayasan Muslimin Malaysia Berhad Laporan Tahunan 2015 https: yayasanmuslimin.org
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 May Sapura Mohd Shazilli, Nur Alwani Mat Darus, Nur Najwa Nasuha Abas
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
