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Impact of ownership structure on the level of voluntary disclosure: a study of listed family-controlled companies in Malaysia

Author

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  • Syeliya Md Zaini
  • Umesh Sharma
  • Grant Samkin
  • Howard Davey

Abstract

This paper investigates the level of voluntary disclosure in the annual reports of listed companies in Malaysia by examining the impact of ownership structure. A mixed methods approach was adopted to analyse the content and level of information disclosed voluntarily in companies’ annual reports. Family-controlled companies tend to voluntarily disclose information in relation to external factors and global conditions. Most family-controlled companies provide financial warnings in their disclosures. Studies that examine a voluntary disclosure practice by family-controlled companies in Malaysia are limited. As such, little is known about the effect of ownership structure on the level of voluntary disclosure.

Suggested Citation

  • Syeliya Md Zaini & Umesh Sharma & Grant Samkin & Howard Davey, 2020. "Impact of ownership structure on the level of voluntary disclosure: a study of listed family-controlled companies in Malaysia," Accounting Forum, Taylor & Francis Journals, vol. 44(1), pages 1-34, January.
    • Handle: RePEc:taf:accfor:v:44:y:2020:i:1:p:1-34
    DOI: 10.1080/01559982.2019.1605874
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    Cited by:

    1. Fatma Bulut Sürdü & Arzu Özsözgün Çalışkan & Emel Esen, 2020. "Human Resource Disclosures in Corporate Annual Reports of Insurance Companies: A Case of Developing Country," Sustainability, MDPI, vol. 12(8), pages 1-20, April.
    2. Wei Qian & Carol Tilt & Dinithi Dissanayake & Sanjaya Kuruppu, 2020. "Motivations and impacts of sustainability reporting in the Indo‐Pacific region: Normative and instrumental stakeholder approaches," Business Strategy and the Environment, Wiley Blackwell, vol. 29(8), pages 3370-3384, December.

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