SOME DECOMPOSITION NUMBERS OF q-SCHUR ALGEBRAS：（一些q-SCHUR代数的分解的数字）.pdfVIP

CULTURE, CORPORATE GOVERNANCE AND DISCLOSURE IN MALAYSIAN CORPORATIONS Ros Haniffa and Terry Cooke∗ November 2000 (Presented at the Asian AAA World Conference in Singapore, 28-30 August 2000) Abstract: Evidence from research conducted on accounting disclosure practice indicates that the interaction of different factors in the environment within which companies operate influences their disclosure practices. Culture may be a factor of importance and previous studies have failed to empirically examine this variable as potential determinant of disclosure. Cultural values may be considered collectively at the highest level in the organisation i.e. board of directors, in terms of disclosure as a function of corporate governance and at the individual level, in terms of personality (both demographic and cognitive). This paper investigates whether corporate governance and personal attributes in addition to company-specific characteristics are possible determinants of voluntary disclosure in Malaysia. Results indicate potential significance of two corporate governance variables (viz. chair who is a non-executive director and ratio of family members on boards). One personal variable, proportion of bumiputra directors on the board, was found to be significant. Key words: Disclosure, corporate governance, culture, Malaysia. * The authors are respectively, Lecturer and Professor in Accounting at Exeter University. Address all correspondence to Dr Ros Haniffa, Department of Accounting Finance, School of Business and Economics, Exeter EX4 4PU, UK. Telephone: (01392) 263234. E-mail: r.mohamad-haniffa @ex.ac.uk Ac