دانلود مقاله ISI انگلیسی شماره 51868
عنوان فارسی مقاله

مالکیت شرکت، اصلاحات در اداره شرکت و بهنگام بودن درآمد: شواهد مالزی

کد مقاله سال انتشار مقاله انگلیسی ترجمه فارسی تعداد کلمات
51868 2014 14 صفحه PDF سفارش دهید محاسبه نشده
خرید مقاله
پس از پرداخت، فوراً می توانید مقاله را دانلود فرمایید.
عنوان انگلیسی
Corporate ownership, corporate governance reform and timeliness of earnings: Malaysian evidence
منبع

Publisher : Elsevier - Science Direct (الزویر - ساینس دایرکت)

Journal : Journal of Contemporary Accounting & Economics, Volume 10, Issue 1, April 2014, Pages 32–45

کلمات کلیدی
بهنگام بودن؛ کشف قیمت؛ حاکمیت شرکتی؛ مالکیت
پیش نمایش مقاله
پیش نمایش مقاله مالکیت شرکت، اصلاحات در اداره شرکت و بهنگام بودن درآمد: شواهد مالزی

چکیده انگلیسی

This paper provides the first evidence showing that ownership concentration and the identity of the largest shareholder matter to the timeliness of corporate earnings, measured by a stock price-based timeliness metric and the reporting lag. Using panel data of 1276 Malaysian firms from 1996 to 2009, we find a non-linear relationship between concentrated ownership, measured by the largest shareholding in a firm, and the reporting lag but not the timeliness of price discovery. Although firms with government as the largest shareholder and political connections have a significantly shorter reporting lag, only the former are timelier in price discovery. Firms with family and foreigners as the largest shareholder however are less timely in price discovery. While the reporting lag is shorter in the period after the integration of the Malaysian Code of Corporate Governance (MCCG) into Bursa listing rules, its impact on the timeliness of price discovery is mostly immaterial.

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