This paper examines the value relevance of Ramp;D reporting among public listed companies in Malaysia for the years 2000 and 2001, subsequent to the introduction of FRS 109, Accounting for Research and Development (formerly known as MASB 4) which became effective in 1999. Beginning January 2006,...

This study is distinct from prior research focusing mainly on the relationship of corporate governance mechanisms to earnings management or earnings informativeness because it examines the associations between governance structure, ownership structure, and earnings predictability. Using a sample...

This study investigates the effect of board diversity in terms of gender and ethnicity on dividend payout policy when a firm has free cash flow agency problem. It also tests whether the probability of diverse boards would minimize free cash flow agency problem through making large dividend...

This study examines whether the association between selected governance variables and earnings informativeness depends on surplus free cash flow agency problem in the Malaysian environment, where concentrated shareholding by family members is common and minority investor protection is relatively...

Existing studies on corporate governance mainly focus on how a strong governance system enhances the valuation of firms with cash holding or free cash flow agency problem. The objectives of this paper are threefold. First, it investigates the impact of surplus free cash flows (SFCF) on earnings...

This study examines the relationship between board characteristics and earnings quality after the Malaysian Code on Corporate Governance was amended in 2007. It uses heteroskedasticity-corrected least square regressions upon a sample of Malaysian firms listed in 2008 and 2009. We find that the...

This study investigates the influence of cash holding, political connection and their interaction effect on earnings quality in the Malaysian environment, where political influence plays a vital role in many aspects of business dealings and resources allocation is seriously affected by politics....

This study evaluates corporate governance practices of listed firms in the UAE and investigates whether corporate governance mitigates/exacerbates the impact of leverage and risk on firm performance during crisis and non-crisis times. The study constructs a corporate governance index not only to...

Related party transactions (RPTs) are viewed as genuine transactions that rationally fulfill other economic demands of a company. However, RPTs can also be used to transfer wealth from minority shareholders to controlling shareholders. The existence of such transactions may deteriorate financial...

Purpose – The purpose of this paper is to investigate the influence of cash holding, political connection and their interaction effect on earnings quality in the Malaysian environment, where political influence plays a vital role in many aspects of business dealings and resources allocation is...