%0 Journal Article
%T The Effect of Proprietary Costs and Ownership Structure on the Disclosure of Directors¡¯ Share Options
%J International Journal of Finance and Accounting
%@ 2168-4820
%D 2013
%I 
%R 10.5923/j.ijfa.20130202.07
%X This study examines the proprietariness of information and the influence of ownership structure on the disclosure of information on directors¡¯ share options of 140 Malaysian public listed companies over a 2 year period (2004-2005). Results revealed that family and government ownership dominate managers¡¯ disclosure decision of directors¡¯ share options information. The proprietariness of information did not seem to affect the disclosure decisions of managers in providing directors¡¯ share options information.
%K Directors¡¯ Share Options
%K Proprietary Costs
%K Ownership Structure
%U http://article.sapub.org/10.5923.j.ijfa.20130202.07.html