This study examines the relationship between corporate governance elements and relational capital disclosure. This study analyses 229 annual reports of companies in the technology industry that are listed on the Main and ACE Market of Bursa Malaysia. The results indicate that multiple...

This study seeks to investigate the influence of board characteristics on the sustainability reporting of selected industries listed on Bursa Malaysia. The board of directors is claimed to be the most important person and aspects of corporate governance systems that may influence the company’s...

Prior economics literature suggests that managers of distressed firms have incentives to opportunistically misrepresent performance in debt renegotiation because creditors suffer from an asymmetric information problem. This paper examines the assets write-off behaviour of Malaysian firms during...

Purpose – Prior studies argue that larger firms could get more net benefit from higher disclosure compared to smaller firms due to economies of scale (lower relative costs to produce) and lower proprietary cost (risk of information disclosed being used by competitor). However, this has not...

Prior economics literature suggests that managers of distressed firms have incentives to opportunistically misrepresent performance in debt renegotiation because creditors suffer from an asymmetric information problem. This paper examines the assets write-off behaviour of Malaysian firms during...

Purpose – The purpose of this paper is to examine the effect of ownership structure on the goodwill impairment policy of Malaysian listed firms. In particular, the authors test whether the direction and magnitude of goodwill impairment are related to whether firms are government or family...