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Theory development and hypotheses

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  • The aim of this study is to investigate the nature, extent and determinants of risk information disclosed, using the context of corporate reporting in Malaysia. Key management personnel and controlling shareholders are chosen as the two types of players expected to influence corporate risk disclosure decisions. In terms of key management personnel, this study draws on upper echelons theory to develop hypotheses about the effects of demographic and other background influences of the Chief Executive Officer (CEO) and Chair of Audit Committee (CAC) on corporate risk disclosure.

    pdf289p runthenight04 02-02-2023 7 2   Download

  • The study "Determinants of executive remuneration: Australian evidence" is primarily motivated by the recent importance attached to corporate governance and regulation of executive compensation by government bodies, other regulatory agencies, media commentators and other stakeholders. No other Australian research has, to date, been carried out in a setting where companies are subject to the full extent of recent regulatory changes.

    pdf227p runthenight04 02-02-2023 8 2   Download

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