Abstract
This paper identified factors determining the Board of Director's effectiveness in the Company Limited by Guarantee (CLBG) in Malaysia due to the growing interest in the board's disclosure practices studies on a nonprofit company. The methodology involves survey by observing the websites and annual reports of twenty (20) CLBG as the case study to measure the extent of disclosure of the factors determining the Board of Directors and its committee effectiveness. The paper uses multiple-regression analysis to determine the significant determinants of the effectiveness of the Board of Directors. Findings show that disclosure by CLBG is important to the public.
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