IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels

• Main Authors: Abdullah, M., Evans, L., Fraser, I., Tsalavoutas, I.
• 格式: Article
• 出版: Taylor & Francis 2015
• 主题: HB Economic Theory; HC Economic History and Conditions
• 在线阅读: http://eprints.um.edu.my/16269/; https://doi.org/10.1016/j.accfor.2015.05.003

We examine the effect of family control on IFRS mandatory disclosure levels, and the valuation implications of these disclosure levels, for Malaysian companies. We find that family control is related negatively to disclosure and that compliance levels are not value relevant. These findings suggest t...