摘要 : Purpose - This paper aims to examine the extent of ethical values information disclosure on the top 100Malaysian and Indonesian companies' annual reports using coercive isomorphism under the institutionaltheory.Design/methodology/... 展开 Purpose - This paper aims to examine the extent of ethical values information disclosure on the top 100Malaysian and Indonesian companies' annual reports using coercive isomorphism under the institutionaltheory.Design/methodology/approach - Using the content analysis, the presence or exclusion of ethicalvalues information disclosed on 100 Malaysian and Indonesian companies' annual reports using a newlydeveloped Ethical Values Disclosure Index is carried out.Findings - The results of the analysis found that Indonesian companies on average disclosed 31 itemsunder study compared to 27 items disclosed by the companies in Malaysia. The results suggest thatIndonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoringprogram and accountability, ethical performance, ethical infrastructure and organizational responsibilityaspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee orboard of directors.Research limitations/implications - The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining thelevel of ethical behavior.Practical implications - Companies in Indonesia are coercively pressed by various influentialstakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior mayindicate that unethical practices continue to be a problem in the Malaysian corporate sector.Originality/value - This paper adds to the literature by examining the elements of ethical values adaptedmainly from the professional bodies that regulate the accounting profession and other organizations using theinstitutional theory, particularly in two countries. 收起