Romlah Jaffar; Abu, Nor Asyiqin; Mohamat Sabri Hassan; … - In: International Journal of Financial Studies : open … 11 (2023) 1, pp. 1-21
' investment decisions. The value relevance is expected to improve with the newly introduced extended audit report to disclose key … auditor, it gives an indication that board value relevance can be affected by KAM disclosure. Using 931 firm-year observations … from firms listed on the Bursa Malaysia between 2016 and 2019, this study re-examined the value relevance of the board and …