This study investigates the roles of board independence and CEO duality on a firm’s performance relying financial ratios, namely ROA, ROE, EPS profit margin. paper argues that if boards leadership structure are well in place conform to practices other developed countries, long‐term shareholder value is expected increase interests also protected. To test duality, data from KLSE Main Board companies for 1994‐1996 years were used. The chosen because, during this period, issue corporate...

Many governments seek to impose gender equality on boards, but the consequences of doing so are not clear and could harm firms economies. We shed light this topic by conceptualizing relationships as firm‐ board‐specific embedded within specific contexts. The theory is developed with reference emerging markets, tested M alaysian firms. find that female directors create value for some decrease it others. impact varies across different performance indicators, firms' ownership, boards'...

Purpose This study seeks to examine the influence of board independence, CEO duality and ownership structure on firm financial distressed status using a sample companies matched‐pair non‐distressed listed Bursa Malaysia. Design/methodology/approach utilized publicly available data from annual reports 86 non‐finance firms Malaysia matched for period covering 1999‐2001 years. Findings Board independence are not associated with status. Management non‐executive directors' interests negatively...

Purpose The purpose of this paper is to determine whether the representation women on boards (WOMBDs) and audit committees associated with a reduction in practice earnings management are income reducing (conservative) rather than income-increasing (aggressive) management. authors further argue that family ownership moderates relationship between presence WOMBDs Design/methodology/approach study uses non-finance firms listed Bursa Malaysia over period four years, i.e. from 2008 until 2011....

Purpose The purpose of this study is to investigate the extent which firm's performance, structure board directors and ownership determine directors' remuneration in Malaysia among distressed firms. Design/methodology/approach uses publicly available data from a sample 86 firms matched non‐distressed for 2001 financial year. Findings findings full show that not associated with profitability, as measured by ROA. A negative significant association observed between lagged With regard corporate...

Purpose This paper seeks to examine the effects of Malaysian Code on Corporate Governance nature financial restatements in Malaysia and whether corporate governance characteristics are associated with restatements. Design/methodology/approach Data for this obtained from annual reports that had been restated period 2002‐2005 firm‐years being unit observation. A control group comprising non‐restating firms is formed using match‐pair procedures where non‐restated matched by size, industry,...

Board diversity is important especially in countries which practice a one-tier board system, such as Malaysia. Under the appointments are usually controlled by firm's substantial shareholders, and result, directors chosen based on "the old-boy" network or "people like us", who typically middle-aged males from similar ethnicity could lead to "group think". ensures breadth depth of board's judgments. To this end, study examines top 100 non-financial Malaysian firms, specifically directors'...

This study attempts to investigate the roles of composition board directors, audit committee and separation chairman chief executive officer on timeliness reporting. The issue reporting is important in corporate governance because it associated with transparency. It also an indicator value information financial reports. Given fact that highest internal system, predicted characteristics its sub-committee, namely committee, are Using Bursa Malaysia (formerly known as Kuala Lumpur Stock...

The purpose of this study is to determine whether board independence and ownership have any influence on the decision CSR disclosure. This uses proportion pages in an annual report a disclosure checklist measure extent quality firm’s Multiple regression logistic analysis are employed test hypotheses. paper finds that boards family owned firms negatively associated with level fact not significant could be due initiatives strategic nature. Finally, size, performance leverage found effects CSR....

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Kajian ini menguji status penggunaan sistem perakaunan berkomputer (CBAS) di kalangan industri kecil dan sederhana Wilayah Utara Semenanjung Malaysia. Dapatan kajian menunjukkan bahawa tahap CBAS adalah melebihi sembilan puluh peratus. Walau bagaimanapun, yang digunapakai pada umumnya peringkat asas mana majoriti syarikat hanya menggunakan untuk tempoh enam tahun atau kurang. berhubung langsung secara positif dengan kualiti keseluruhan CBAS. Hasil juga mendapati hubungan antara kematangan...

Many governments seek to impose gender equality on boards, but the consequences of doing so are not clear and could harm firms economies. We shed light this topic by conceptualizing relationships as firm- board-specific embedded within specific contexts. The theory is developed with reference emerging markets, tested Malaysian firms. find that female directors create value for some decrease it others. impact varies across different performance indicators, firms' ownership boards' structure....

In the aftermath of Asian Financial crisis in 1997/1998, Malaysia Securities Commission (SC) issued Malaysian Code on Corporate Governance 2000 (MCCG 2000). It was subsequently revised 2007 following Enron and Transmile debacles. 2012, SC latest MCCG 2012 which introduced several new recommendations that are line with developments other parts world. Hence, purpose this study is to investigate influence structure board its activities firm performance post 2007. The also aims shed light...

The aim of this research is to investigate the effects corporate governance characteristics on a company’s financial performance. To end, board independence, gender composition and size were tested determine whether they have any influence firm’s Given high concentration ownership in listed companies Malaysia prevalence family ownership, provides evidence from an emerging market. Malaysian Code Corporate Governance (MCCG) was developed based UK Hampel Report Code, where firm structure...

This study empirically investigates the crowding effect of Foreign Direct Investment (FDI) on domestic investments in Bangladesh, utilizing annual time series data from 1972 to 2022. Initially, unit root tests are conducted with and without considering structural breaks dataset. employs Johansen test cointegration investigate enduring association between variables utilizes Vector Error Correction Model (VECM) accommodate this relationship over long term. Following estimation VECM, formulas...

We seek to offer some reconciliation for the conflicting theoretical arguments and empirical findings regarding impact of women's participation in boards on firms' performance. suggest that this differs relation market- accounting-performance, it is firm-specific, varies by ownership type composition their boards. These find underpinnings agency resource-dependency theories, combined with behavioral discrimination theories articulate women behavior workplace market perception gender...

We offer some reconciliation for the conflicting views regarding impact of women presence on boards directors firms' performance. Drawing agency and dependency theories, combined with psychology theories that articulate behavior women, we suggest this differs in relation to market- accounting-performance, it is firm-specific varies firm governance structure composition its board, which measure by family ownership ethnic diversity board. The empirical analysis based a sample 841...

This study seeks to investigate the impact of accounting information systems on performance small and medium-sized enterprises (SMEs) in Malaysia. SMEs were focus this due their importance economy. The features an system, namely accuracy, efficiency, reliability, data quality, ease use, tested against a sample that implemented Accounting Information System (AIS) companies. A closed-ended questionnaire consisting five-point Likert scale was used gather data. Convenience sampling utilized...

This study extends earlier research on corporate governance by examining whether the interaction between independent directors, women minority directors and social responsibility practices is effective to mitigate earnings management. Using panel data from Malaysian firms for financial years 2005-07, this finds that only director has main effect result suggests which have board diversity tend lower There no variables

This study investigates further the previous paper by Shamsul Nahar and Al-Murisi (1997) examining interactive effects of variables in that introducing other associated with corporate governance political costs. The present postulated percentage external directors on audit committee interacted presence an accountant number years existence, respectively, to influence effectiveness. also posited interaction existence positively significantly influenced Addition. ally, roles leadership...