English Arabic Chinese (Simplified) Filipino French Hindi Japanese Korean Malay Urdu
Published in: Mediterranean Journal of Social Sciences
Vol.6, No.6
Year: 2015
Download PDF: Link


Disclosure of executive directors’ remuneration especially on their individual pay continues to be a sensitive issue especially in a country like Malaysia where ownership is tightly held and potential rent extractions are significant. The objective of this paper is to provide a critical review on the existing Malaysian disclosure framework on executive directors’ remuneration. It outlines and assesses the current disclosure frameworks in ensuring high level of disclosure on executive directors’ remuneration, covering the Malaysian Corporate Governance Code, the Bursa Malaysia Listing Rule and the Malaysian Financial Reporting Standards. The review shows that there are weaknesses in the overall framework and offer suggestions on how to close the loops in order to improve the level of disclosure of executive directors’ remuneration. It is suggested that the Malaysian regulators adopt a mandatory and prescriptive approach in dealing with the disclosure of executive directors’ remuneration and to step up their enforcement to ensure full compliance to the disclosure framework.

Keywords: Remuneration, disclosure, corporate governance, standards.


Prospective Students

Get more information about Student Life, How to Apply and Funding.


Current Students

Access your E-Mail, Learning Portal and Library. International Students Click Here.


Club & Alumni

Northern Varsity Accounting Club (NOVAC) and Alumni.


Album Gallery

View our Photo Gallery and Video Gallery.

Contact Us

Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia 06010 UUM Sintok, Kedah, MALAYSIA
Tel: +6049287201
Fax: +6049287215

Send Us an E-mail


View Us at Google Map


Office Hours

Sunday-Wednesday: 8am to 5pm
Thursday: 8am to 3.30pm
Lunch Time: 1pm to 2pm
Weekend (Friday & Saturday): Closed

Mobile Access

Scan QR code here. This page however is responsive.