Purpose: The purpose of this paper is to investigate the effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia. Design/methodology/approach: The effect of audit committee independence, board ethnicity and family ownership on corporate...

Purpose: The purpose of this study is to empirically assess the relationship between the dimensions of creditworthiness and access to finance of small and medium-sized enterprises (SMEs) in Malaysia, with creditworthiness as the mediating variable. The lack of empirical research on the...

Purpose: This paper aims to examine the effect of geographical diversification on corporate liquidity in Malaysian firms. Liquidity is represented by both cash and working capital. Design/methodology/approach: Data for this study is collected from a total of 735 firms over a period of...

Purpose: When a firm goes public for the first time, its prospectus serves as an important reference for investors. It is required by regulation that the risk factors which have significant influence on the business be disclosed in the prospectus. The purpose of this study is to analyze how...

Purpose: The purpose of this paper is to examine the various factors that influence a small and medium enterprise’s (SME) decision to apply for bank loans. Design/methodology/approach: Data from survey responses of 145 SMEs from Selangor and the Federal Territory of Kuala Lumpur are used for...

Purpose: This study aims to investigate the drivers of successful equity crowdfunding campaigns in Malaysia. Design/methodology/approach: Data for this study are collected manually from 5 different equity crowdfunding platforms in Malaysia. A total of 101 campaigns are analyzed, out of which...

Purpose: The purpose of this paper is to focus on the influence of mood/emotions and religious experience on Islamic stock markets during the Ramadan month. Design/methodology/approach: This study uses stock returns data of two countries – Saudi Arabia and Iran – from January 2008 to...

Purpose: The purpose of this paper is to detect variations in earnings management activity across industries and the possible influence of various industry variables on these variations. Design/methodology/approach: A total sample of 4,249 firm-year observations from 13 different industries...