The study emanates from the phenomenal challenge of weak disclosure of corporate governance (CG) in the yearly reports of companies globally. Towards the goal of addressing this weak disclosure, this study develops a conceptual model aimed at better comprehension of factors influencing disclosure. Methodology: This paper is developed on the basis of review of studies relating to CG board, from board directs aspect, specifically the agency theory perspective. The paper recognized three vital factors that possibly influence CG disclosure by Saudi listed companies. These factors are: board size, board independence, and board meeting. Implication: The proposed model relating to agency perspective will be relevant to statutory bodies alongside organizations by identify factors that could influence disclosure in Saudi Arabia. Further empirical studies that will evolve from such framework will be a veritable tool towards the improvement of CG disclosure among the users of information relating to financial and non-financial statements for instance shareholders, creditors, investors.
Purpose: Corporate governance and capital structure are seen as significant factors in improving corporate performance. Although many studies have examined the relationship between corporate governance and capital structure through corporate performance, this research gap is still significant when considering the relationship between corporate governance and capital structure in the Malaysian context. The purpose of this study is to develop a conceptual framework that examines the impact of corporate governance and capital structure on the performance of the public companies in Malaysia.
Design/Methodology/Approach: The primary method will use quantitative with secondary data, using the annual reports of companies registered on Bursa Malaysia from the period 2013 to 2016. As well as the data available on Thomson Reuters Data Stream Version 5.1 available at the Sultanah Bahiyah Library of Universiti Utara Malaysia.
Implications/Originality/Value: This study proposes to enhance the role of corporate governance and capital structure, and to redefine corporate governance policy and capital structure to enhance corporate performance. Finally, it is hoped that this study will enhance the performance of the companies, and benefit the financial report users, investors, creditors, shareholders, and other stakeholders in the public companies in Malaysia.
Purpose: Corporate governance and capital structure are seen as significant factors in improving corporate performance. Although many studies have examined the association among corporate governance and capital structure through company performance, this type of research remains still scarce in the Malaysian context. The purpose of this research is to advance a conceptual framework that observes the effect of corporate governance and capital structure on the performance of public firms in Malaysia.
Design/Methodology/Approach: The research used secondary data using annual reports of companies registered on Bursa Malaysia from the period 2013 to 2016. The data was captured from Thomson Reuters Data Stream Version 5.1 available at the Sultanah Bahiyah Library of Universiti Utara Malaysia.
Implications/Originality/Value: This research proposes to enhance the role of corporate governance and capital structure, and to redefine corporate governance policy and capital structure to enhance corporate performance. Finally, it is hoped that this research will increase the performance of the company, and benefit the financial report users, investors, creditors, shareholders, and other stakeholders in public companies in Malaysia.
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