ABSTRACT: This paper investigates the links of corporate governance attributes with the level of voluntary disclosures in the public-listed firms in Bursa Malaysia for the year 2018. Regression analysis was used to examine the relationship between firms’ voluntary disclosure and independent variables consisting of board’s size, board’s independence and audit committee size. The study revealed that only board’s size has a significant relationship with firms’ voluntary disclosure. In contrast, the extent of corporate voluntary disclosure is insignificant with regard to board’s independence and audit committee size. This study provides evidence for regulatory bodies such as Bursa Malaysia and Securities Commission Malaysia to look further and enhancing the corporate governance framework in order to grasp the benefits behind the enactment of corporate governance in Malaysia.
Keywords: corporate governance, voluntary disclosure, public-listed companies, Bursa Malaysia.