Corporate governance disclosure of banks in Romania and Malaysia and the quality of the web sites
Vol. 14, Nr. 1/2015 , p193..216
Author(s):
Ionelia-Alexandra Feldioreanu
Crina Seria
Keywords:
corporate governance, banks, web sites, disclosure, Romania, Malaysia
Abstract:
This paper is aimed to explore and compare disclosure on corporate governance mechanisms in the annual reports of commercial banks for two emerging countries: Romania and Malaysia. There were selected 34 banks situated in Romania and Malaysia, in order to highlight the influence of culture and the impact of the size, profitability on corporate governance disclosure practices. Another objective is to determine the quality of the web sites of these banks and their ability to support the access to corporate governance elements. It is found that Malaysian banks provide more corporate governance information than Romanian banks, the quality of web sites being higher in case of Romanian banks. The conducted study highlights the tendency of more profitable banks to disclose more information on corporate governance than less profitable financial institutions, while the size of the banks does not appear to influence the value of the corporate governance disclosure index.
Download:
http://online-cig.ase.ro/jcig/art/14_1_9.pdf
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