A5033042449- Corporate Finance and Governance
- Auditing, Earnings Management, Governance
- Oil Palm Production and Sustainability
- Risk Management in Financial Firms
- Sustainable Supply Chain Management
- Forest Biomass Utilization and Management
- Islamic Finance and Banking Studies
- Environmental Sustainability in Business
- Biofuel production and bioconversion
- Energy and Environment Impacts
- Working Capital and Financial Performance
- Banking, Crisis Management, COVID-19 Impact
- Multi-Criteria Decision Making
- Mining and Resource Management
- Thermochemical Biomass Conversion Processes
- Banking stability, regulation, efficiency
- Family Business Performance and Succession
- Sustainable Industrial Ecology
- Financial Reporting and Valuation Research
- Financial Analysis and Corporate Governance
- Environmental Impact and Sustainability
- Sustainable Building Design and Assessment
- Microfinance and Financial Inclusion
- Cassava research and cyanide
- Financial Markets and Investment Strategies
National University of Malaysia
2006-2022
Purpose The purpose of this study is to examine the association between external audit fees, and board committee characteristics 736 Malaysian listed firms. It hypothesised that good corporate governance practices reduce auditors' risk assessments, resulting in lower fees. Drawing on existence a clearly identifiable ethnic domination membership ownership firms, also posits Bumiputera‐controlled firms pay higher fees because their weaker practices. Design/methodology/approach This employs...
This paper aims to examine the relationship between ERM and firm value in Malaysia. In past literature, had been argued increase but empirical evidence shows mixed inconclusive results. Using sample from 2004 2012, this furthers analysis on performance among technology firms Indeed, industry is fastest growing a volatile industry, which requires continuous innovation. These make more prone risk exposure. analyzing issue, dynamic panel data employed allow cross-sectional time series analysis....
This study explores the association between audit committee characteristics and establishment of a risk management by Malaysian listed firms. The predicts that firms with more independent, expert, diligent committees are likely to establish stand-alone committee. It is also expected members support employs cross-sectional analysis 690 on Bursa Malaysia for financial year ending in 2003. A logistic regression used estimate relationships proposed hypotheses. finds strong an independence, size,...
In this paper, we empirically investigate the influence of several characteristics firms on extent to which Malaysian listed companies disclosed financial instruments during voluntary and mandatory periods MASB 24 (Financial Instruments: Disclosure Presentation) Standard. Following prior studies, predict that larger more profitable are likely disclose information instruments. We also hypothesize strong internal control mechanisms, such as existence a risk management committee audit quality,...
Green economy is an important pathway to achieving sustainable development goals (SDGs) while simultaneously helps drive economic growth as well fosters innovation for new low-carbon production technologies and products. It has been widely recognized that one of the non-technical barriers wider participation businesses, project developers, innovators in green lack financial supports investments. As still a contested relatively concept Malaysia, government played major role policy...
The study evaluates the role of internal audit in implementation enterprise risk management (ERM). examines relationships between competency, independence and working priority ERM moderating effects committee support on relationships. A survey listed companies Malaysia with units indicates that is significantly related to for review feedbacks. finds work contributes at all stages. by important enhancing effectiveness particularly development policy procedures strategy follow-up actions....
As one of the world’s major exporters crude palm oil, Malaysian oil industry plays a crucial role in country’s economic development. The utilization biomass residues into high value-added products also has grown tremendously recent years and significantly contributed to GDP. Despite obvious benefits economy welfare its population, contributes environmental degradation, both at input output sides activities. Therefore, it is imperative that implementation sustainable supply chain green...
Risk assessment and management has gained high interest in recently year, both research field business arena. It is mainly due to the advancement of information technology, amelioration big data for artificial intelligence which made precaution more plausible viable. With global movement shift cleaner production system, it also spurs up development adoption various risk analysis tools that cater project’s profile. As system infrastructures often engaged with upfront cost, effective...
This paper examines the initial and long-run performance of public offerings (IP0s) stocks listed on Main Board Kuala Lumpur Stock Exchange. study finds a significant mean return over-subscription ratio, even-though not as high reported in earlier studies. Size offer is correlated with ratio. In general, returns. are significantly higher than returns for subsequent longer-term holding periods. Mean among three types issue compared different from each other Only case sale that we find...
The study evaluates the role of internal audit in implementation enterprise risk management (ERM). examines relationships between competency, independence and working priority ERM moderating effects committee support on relationships. A survey listed companies Malaysia with units indicates that is significantly related to for review feedbacks. finds work contributes at all stages. by important enhancing effectiveness particularly development policy procedures strategy follow-up actions....
This paper examines the CSR engagements of listed companies in a controversial industry namely palm oil production Malaysia. The study employs content analysis method to identify and describe activities reported by their 2014 annual reports. While there remains considerable variability reporting practices levels disclosures, majority report extensively on environmental-related information. second most disclosed information is workplace activities, followed community marketplace CSR-related...