Managing Director’s Muslim and Ownership Meeting Report: Evidence from Malaysia

Mohd Shazwan Mohd Ariffin ()

Indonesian Journal of Sustainability Accounting and Management, 2025, vol. 9, issue 1, 1-11

Abstract: Pursuant to Section 343(1) of the CA2016, ownership has the right to inspect without charge the ownership meeting report and request a copy of the report, which is evidence of the proceedings during the ownership meeting. The aim of this study is to investigates the factors influencing the online disclosure of ownership meeting reports among Malaysian listed companies. Utilizing a comprehensive dataset comprising hand-collected information from company websites, annual reports, and financial databases, including Bloomberg and Thomson Reuters Eikon/DataStream, the analysis focuses on 261 Malaysian listed companies for the financial year ending 31 December 2016. The results reveal that the online disclosure of ownership meeting reports is significantly higher when a Muslim Managing Director earns a mandate and holds a prominent position on the board of directors, indicating the potential influence of leadership characteristics on transparency and accountability. The study has important implications for policymakers, particularly in light of recent regulatory emphasis in Malaysia and Singapore on enhancing the timeliness and accessibility of meeting reports. The value of the study may also look at the timeliness of online disclosure of ownership meeting report, as the regulators in Malaysia and Singapore have given more emphasis on this important matter recently.

Keywords: Malaysia; managing director’s; muslim; ownership meeting; report. (search for similar items in EconPapers)
Date: 2025
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