Rima Melini Md Tamin is a distinguished academic, Chartered Accountant, and business consultant with extensive expertise in accounting, finance, corporate governance, and business management. She holds a Doctor of Business Administration (DBA), an MBA, and a Bachelor of Accounting (Hons) from Universiti Utara Malaysia (UUM). She is a Chartered Accountant (Malaysia), CPA Australia, ASEAN Certified Public Accountant (ASEAN CPA), and a Certified & Accredited Corporate Trainer under Malaysia's Human Resource Development Corporation. With extensive experience in academia and industry, Dr. Rima has served as a lecturer, industry board council member, international guest speaker, and researcher. Her expertise spans financial accounting, auditing, taxation, corporate finance, leadership, entrepreneurship, accounting information systems, and research methodology. She has published scholarly work on corporate governance and audit committee effectiveness and has been recognized with several professional awards for her academic excellence and industry engagement. Dr. Rima is committed to advancing research, professional education, and industry collaboration while promoting excellence in accounting, finance, corporate governance, and sustainable business practices.

Women Top Management and Remuneration Disclosure in The Financial Report: Evidence from Listed Companies in Malaysia Abstract Director pay and remuneration policy have become contentious issues of late. In Malaysia, Sapura Energy Berhad and Felda Global Ventures Berhad are two major cases of inexplicably large top management pay not commensurate with company performances, which attracted the attention of investors, regulators, and minority shareholders. Huge pay disparity between top management and employees is also in the spotlight since this pay practice is at odds with the United Nations Sustainable Development Goals (SDG 17) on reducing inequalities. Acknowledging this concern, the latest Corporate Governance Monitor 2024 issued by the Securities Commission continues to highlight the top management pay practices and disclosures. The purpose of this study is to explore the relationship of women top management towards the pay disclosure in listed companies in Malaysia, using the agency, gender, stewardship, stakeholders, and tournament theories. The sample consists of 122 companies listed on Bursa Malaysia. Their compliances with Practices 7.2 and 7.3 of the Malaysian Code on Corporate Governance (MCCG) 2021 are noted. This study found significant relationships between women top management towards remuneration disclosure in listed companies in Malaysia. Supporting the five theories, this study provides the basis for policymakers to emphasize the importance of women on the board and top management as well as contributes to the current debate on the desirability of mandating more women on board and top management. Keywords: Women Top Management, Remuneration Disclosure, Pay Practices, Public Listed Companies.