Purpose: This paper aims to examine whether conditional conservatism is affected by chief financial officer (CFO) attributes as this issue is understudied in Malaysia. Given that CFOs have a direct responsibility for financial reporting, therefore, their individual attributes are important in...

We seek to offer some reconciliation for the conflicting theoretical arguments and empirical findings regarding the impact of women's participation in boards on firms' performance. We suggest that this impact differs in relation to market- and accounting-performance, and it is firm-specific, and...

Purpose – The purpose of this paper is to determine whether the representation of women on the boards (WOMBDs) and audit committees is associated with a reduction in the practice of earnings management and whether women are associated with income reducing (conservative) rather than...

Board diversity is important especially in countries which practice a one-tier board system, such as Malaysia. Under the system, board appointments are usually controlled by the firm's substantial shareholders, and as a result, directors are chosen based on “the old-boy” network or “people...

This paper investigates the adoption of hedge accounting by Malaysian listed companies in reporting their use of derivatives for hedging activities. Based on a sample of 300 Malaysian listed companies, we found that only 162 companies (54 percent) used derivatives to hedge their financial risks...

The aim of this paper is to offer an impression of the issues raised by the disclosure of companies' tax information by supplying existing and historical viewpoints from the aspects of concepts, theory, constraints, benefits and measurements. We are concerned that full disclosure of...

This study investigates the influence of the board chairman's involvement in the audit committee (AC) (as a proxy of AC independence) on earnings management (EM) practices. We examine Bursa Malaysia listed firms with slight positive earnings for the years 2013 to 2015. Using ordinary least...

Globally, the transformations in the tax systems and accounting standards have been given the firms opportunities to manage their tax affairs for the advantage of their shareholders. Tax planning by companies is a highly important activity as one of many tools uses to manage companies' tax...

This study aims to provide an empirical evidence on the moderating effect of family involvement in management (family CEO and founder CEO) on the relationship between family ownership and firm's performance. From a sample of 75 public listed companies (375 firm-year observations) in Saudi...

This paper attempts to examine the impact of adopting multiple family ownership cut-offs in defining family businesses, family ownership measurements, and conducting different types of analyses. For achieving this goal we have focus on the relationship between family ownership and firm...