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...

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...