Papers by Balakrishnan Rajagopal
Advanced Research Journal of Business Management, 2024
This article provides a comprehensive analysis of prior research publications that examine the in... more This article provides a comprehensive analysis of prior research publications that examine the influence of corporate governance on the disclosure of forward-looking information. This study adheres to the guidelines provided by the PRISMA and makes use of two primary databases, namely WoS and Scopus. Applying an agency-theoretical perspective, this study primarily discovers that corporate governance characteristics at the group level (such as board composition, internal audit function, and board compensation) significantly influence the disclosure of forward-looking information. In addition, an absence of promoting corporate governance at the group level, namely in terms of disclosing forwardlooking information. Following a concise examination of the circumstances, the paper suggests the utilization of a novel risk assessment instrument i.e., ISO 37001: 2016 to mitigate corruption proactively. Further, this study assists regulators and policymakers to better understand the impact of corporate governance on the information disclosure of different types of corporate information in Malaysia. When considering future research possibilities, it is important to focus on doing a thorough examination of proxies for disclosing forward-looking information.
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Papers by Balakrishnan Rajagopal