Purpose: The purpose of this paper is to examine the effect of International Financial Reporting Standards (IFRS) and the moderating role of national economic culture on investors’ herding practices in the European Union (EU) equity markets. Design/methodology/approach: The study employs and...

We examine the relationship between related party transactions (RPTs) and firm value and how this relationship is moderated by ownership concentration using a sample of 379 listed family and 151 non-family firms for the period 2007 to 2009. Ordinary Least Square Pooled Model as well as Fixed...

This paper examines whether independent directors' tenure moderates the relationship between related party transactions and firm value and whether controlling shareholders' ownership moderates this moderating effect in Malaysian firms. The results show that independent directors' tenure...

The growing importance of board diversity among directors has been established as a result of global financial crisis in 2008. According to the Malaysian Code of Corporate Governance 2012, nominating committee shall be responsible to select directors with diverse background that meet the needs...

This paper was conducted to examine whether there was a negative relationship between independent directors' tenure and firm value which indicated the existence of expropriation due to long tenure of independent directors and whether controlling shareholders' ownership moderated this...

This paper was conducted to examine whether there was a negative relationship between independent directors’ tenure and firm value which indicated the existence of expropriation due to long tenure of independent directors and whether controlling shareholders’ ownership moderated this...