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...

An audit committee is viewed as an essential self-regulatory internal governance instrument that is expected to provide an overseeing role over the entire process of financial reporting. It is also one of the corporate governance cornerstones that is essential for the effective monitoring of the...

Purpose- This study empirically investigates the role of product market competition and mature-stage firm life cycle on the relation between corporate social responsibility (CSR) and market performance in an emerging market context – Malaysia. Design/methodology/approach- The authors construct...

This study examines how debtholders perceive accounting information quality of firms with audit committee members who are also on the remuneration committee, and whether strong CEO power enhances or undermines the governance role of overlapping committees. Using 841 observations of Malaysian...

Purpose: This paper examines the stock market reactions of firms and industries in Malaysia to the government's COVID-19 movement control order (MCO) announcement. In addition, we observe if the confirmation of human-to-human transmission of coronavirus by the Chinese government and ease of...

Purpose- This study empirically examines how the voluntary formation of a specialized investment committee (IC), and IC characteristics affect financial distress risk (FDR), and whether such impact is influenced by the level of investment inefficiency.Design/methodology/approach- We use a large...

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...