... – Malaysia. Design/methodology/approach The authors construct a comprehensive CSR index toward the economy, environment and society (EES) and apply both Ordinary Least Squares (OLS) and Two-Stage Least Squares (2SLS) instrumental variables (IV) approaches to test the hypotheses of the study. Findings...

.../methodology/approach The generalised method of moment linear regression model was used on a sample of family-controlled firms in Malaysia from 2005 to 2016. Findings The study found a negative relationship between CH and ERN, measured by earnings persistence and earnings predictability. However...

...Ling Jong; Poh-Ling Ho Purpose The purpose of this paper is to examine the influence of family directors and independent directors on executive remuneration of listed family firms in Malaysia, and their involvement in remuneration committee on executive remuneration. Design/methodology/approach...

... by some of these variables contradicts the ex ante uncertainty hypothesis assumption, but they are found to have predictive power in explaining IPO initial returns. These findings reveal unique characteristics of the IPO process and investors in Malaysia. Most importantly, the Altman Z...

...Effiezal Aswadi Abdul Wahab; Akmalia M. Ariff; Marziana Madah Marzuki; Zuraidah Mohd Sanusi Purpose The purpose of this paper is to examine the relationship between political connections and corporate tax aggressiveness in Malaysia. In addition, this paper investigates the relationship between...

... companies in Malaysia. Design/methodology/approach A questionnaire survey was distributed to the in-house internal audit function in approximately 620 public-listed companies. Consequently, data from 117 heads of the internal audit function was collected and analyzed. Findings The findings indicate...

...Nor Farizal Mohammed; Kamran Ahmed; Xu-Dong Ji Purpose The purpose of this paper is to examine the relationship between accounting conservatism, corporate governance and political connection in listed firms in Malaysia where political influence plays a significant role in the capital market...

... questionnaire method to seek the perception of the auditors. The questionnaire was distributed to the population of public sector auditors in the National Audit Department in Malaysia and a total of 503 usable responses were received. The responses were analysed using descriptive statistical analysis including...

..., it scrutinizes the effect of audit quality on the income-increasing earnings management and SFCF and earnings management relationship. Design/methodology/approach – This study focusses on companies listed on the Bursa Efek Indonesia, Bursa Malaysia, and Stock Exchange of Singapore over the period 2005-2010...

... ethically or unethically (Bommer et al., 1987). The model groups many categories each of which lists possible factors that may influence the decisions of individuals when confronted by ethical dilemmas in diverse settings (Bommer et al., 1987). Idealism Malaysia Relativism Future...

...Suhaiza Ismail Purpose – The purpose of this paper are twofold. First, it aims to investigate the factors that enhance the VFM achieved from PPP projects in Malaysia. Second, it aims to examine the differences in the perceptions of public and private sectors pertaining to the VFM factors of PPP...

... resulted in significant benefits for the country's financial reporting, in terms of less earnings management and more value relevant earnings. The MASB, together with the FRF make up the new framework for financial reporting in Malaysia. This framework comprises an independent standard‐setting...

...Abdifatah Ahmed Haji; Nazli A. Mohd Ghazali Purpose The purpose of this study is to examine the relationship between intellectual capital disclosure (ICD) and corporate governance attributes following the revised code on corporate governance in Malaysia in 2007. Design/methodology/approach...

... regression analysis. Findings An examination of 400 companies listed on the Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange‐KLSE) over a period of 18 years reveals auditor change to be significantly influenced by client firm's characteristics, notably changes in management, size...

... using Government Linked Companies in Malaysia after introducing the transformation programme. © Emerald Group Publishing Limited 2012 Malaysia Corporate governance Earnings management Government linked companies Transformation programme Corporate governance has attracted...

... on auditor choice behaviour, particularly ethnicity of auditor and ethnicity of management, using a logistic regression analysis approach for 300 companies listed on the Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange‐KLSE) over an 18 year period. Findings Auditor choice is shown...

... trust funds available in the market, it is not an easy task for members to make this investment choice decision. The purpose of this paper is to explore the perceived importance of fund selection criteria within the context of retirement savings in Malaysia. In addition, it also seeks to examine whether...

..., Australia and Singapore, together with several others, while Malaysia still legally obligates all companies, irrespective of their size, to be audited annually. The purpose of this exploratory study is to explore the factors associated with a push for audit exemption among small to medium‐sized enterprises...

... variable because it has been found to influence cost of equity capital. However, this study treats firm size as a moderating variable to the relationship between disclosure and cost of equity capital. The sample comprises 460 firms listed under the Main Board of Bursa Malaysia. Findings The result...

.... There is limited research on style of information usage in developing countries. The purpose of this paper is to fill the gap in the existing literature by examining relationships between style of information usage and use of financial and non‐financial information in Malaysia. Design/methodology/approach...