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Board ownership, audit committees' effectiveness and corporate voluntary disclosures
Akhtaruddin, M.; Haron, Hasnah - In: Asian Review of Accounting 18 (2010) 1, pp. 68-82
Malaysia for studying differences in corporate governance characteristics which affect the financial disclosure. Findings – The … management and outsider investors. The negative relationship between board ownership and corporate voluntary disclosure is …/corporate voluntary disclosure relationship. Overall, the findings lend support for firms with a higher level of board ownership to …
Persistent link: https://www.econbiz.de/10014675833
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Financial restatements and corporate governance among Malaysian listed companies
Abdullah, Shamsul Nahar; Yusof, Nor Zalina Mohamad; … - In: Managerial Auditing Journal 25 (2010) July, pp. 526-552
restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements. Design … ownership by outside blockholders in Malaysia. It shows that outside blockholders is effective in disciplining managers so that …
Persistent link: https://www.econbiz.de/10009319225
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Financial restatements and corporate governance among Malaysian listed companies
Nahar Abdullah, Shamsul; Zalina Mohamad Yusof, Nor; … - In: Managerial Auditing Journal 25 (2010) 6, pp. 526-552
restatements in Malaysia and whether corporate governance characteristics are associated with financial restatements. Design … ownership by outside blockholders in Malaysia. It shows that outside blockholders is effective in disciplining managers so that …
Persistent link: https://www.econbiz.de/10014929215
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Ownership structure, board composition and corporate voluntary disclosure
Huafang, Xiao; Jianguo, Yuan - In: Managerial Auditing Journal 22 (2007) 6, pp. 604-619
ownership structure, board composition and the level of voluntary disclosure. The sample is based on 559 firm observations in … 2002. Findings – Higher blockholder ownership and foreign listing/shares ownership is associated with increased disclosure …. However, managerial ownership, state ownership, and legal‐person ownership are not related to disclosure. An increase in …
Persistent link: https://www.econbiz.de/10014929079
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Ethnicity and accounting conservatism: Malaysian evidence
Yunos, Rahimah Mohamed; Ismail, Zubaidah; Rahman, … - In: Asian Review of Accounting 20 (2012) March, pp. 34-57
Purpose – The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism. Design/methodology/approach – A panel data analysis of financial statement data was conducted for 300...
Persistent link: https://www.econbiz.de/10010592180
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Ethnicity and accounting conservatism: Malaysian evidence
Mohamed Yunos, Rahimah; Ismail, Zubaidah; Smith, Malcolm - In: Asian Review of Accounting 20 (2012) 1, pp. 34-57
Purpose – The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism. Design/methodology/approach – A panel data analysis of financial statement data was conducted for 300...
Persistent link: https://www.econbiz.de/10014675861
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Governance structures, ethnicity, and audit fees of Malaysian listed firms
Yatim, Puan; Kent, Pamela; Clarkson, Peter - In: Managerial Auditing Journal 21 (2006) 7, pp. 757-782
‐sectional analysis of 736 firms listed on the Bursa Malaysia for the financial year ending in 2003. Multiple regression analysis is used …. Originality/value – This study is a unique contribution in that it provides data on corporate governance practices in Malaysia for … suggesting that corporate governance practices have changed in Malaysia since the amendments of Bursa Malaysia Listing …
Persistent link: https://www.econbiz.de/10014929033
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Board, audit committee, culture and earnings management: Malaysian evidence
Abdul Rahman, Rashidah; Haneem Mohamed Ali, Fairuzana - In: Managerial Auditing Journal 21 (2006) 7, pp. 783-804
committee and concentrated ownership in reducing earnings management among 97 firms listed on the Main Board of Bursa Malaysia …, possibly due to the more individualistic behaviour of the Bumiputra directors. The modernisation of Malaysia and also the …
Persistent link: https://www.econbiz.de/10014929034
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Directors' remuneration, firm's performance and corporate governance in Malaysia among distressed companies
Nahar Abdullah, Shamsul - In: Corporate Governance: The international journal of … 6 (2006) 2, pp. 162-174
board of directors and ownership determine directors' remuneration in Malaysia among distressed firms. Design … the adoption of the Malaysian Code by the Bursa Malaysia in 2001. Further, interviews with directors and managers about …
Persistent link: https://www.econbiz.de/10014694911
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Board structure and ownership in Malaysia: the case of distressed listed companies
Nahar Abdullah, Shamsul - In: Corporate Governance: The international journal of … 6 (2006) 5, pp. 582-594
‐distressed companies listed on the Bursa Malaysia. Design/methodology/approach – This study utilized publicly available data from annual … reports of a sample of 86 non‐finance distressed firms listed on the Bursa Malaysia and a sample of matched 86 non …
Persistent link: https://www.econbiz.de/10014694943