Title: The utilisation of Fuzzy Logic in Corporate Governance assessment in business economics

Authors: Kevin Lock-Teng Low, Wai-Ching Poon

Addresses: City University of Science and Technology, School of Business and Entrepreneurship, 20 Jalan Putra Bistari, 2/1M, UEP Subang, 47650, Putra Heights, Selangor, Malaysia. ' Faculty of Management, Multimedia University, Persiaran Multimedia, 63100 Cyberjaya, Selangor, Malaysia

Abstract: Rankings in CG become an important issue to oversee/judge companies who practice governance. Fuzzy Logic (FL) is a powerful tool that has been used in diverse fields of applications ranging from engineering to business or finance. This paper applies the tools of FL to design an approach that will rate the level of application of CG. Financial Disclosure (FD) and Board Structure (BS) will be the key variables that would be employed to achieve this task. The integration of an FL model to CG will be highlighted graphically to enhance the findings of the research.

Keywords: corporate governance; fuzzy logic; financial disclosure; board structure.

DOI: 10.1504/IJCG.2008.020628

International Journal of Corporate Governance, 2008 Vol.1 No.2, pp.146 - 161

Published online: 05 Oct 2008 *

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