... between BC and FP through the mediating role of the capital structure (CS). Design/methodology/approach This study used a sample of 528 non-financial companies listed on Bursa Malaysia from 2015 to 2019. Also, a two-step system generalised method of moments estimation technique was applied...

.... Then, the sample literature was evaluated in terms of journals, methodology, theories, modelling, research outcomes and CG characteristics. Findings The results show that there is a growing interest among researchers to further explore CG aspects in Malaysia due to the continuous development of the Malaysian...

... the lens of stimulus–organism–response theory. Design/methodology/approach This study uses data from 119 senior auditors in audit firms in Malaysia. POS is predicted to be a stimulus factor from the external environment that affects the attitude and self-efficacy (organism) of the auditors...

... Emerald Publishing Limited 2020 Emerald Publishing Limited Licensed re-use rights only CEOs statements CSR reporting Visuals and texts Malaysia Although the corporate social responsibility (CSR) reporting is getting traction in recent years (Khan et al., 2020a , 2020b...

... in mitigating SNCR. Design/methodology/approach The paper empirically investigates the implications of characteristics of board of directors and Shariah committee on the SNCR by using a sample of 29 full-fledge Islamic banks from Malaysia and Indonesia over the period 2007-2017. All data is hand...

... © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Malaysia Corporate governance Audit fees Audit quality Ownership concentration Audit is the cornerstone of corporate governance (Cadbury, 1992). However, its efficiency depends...

...Padmanabha Ramachandra Bhatt; R. Rathish Bhatt Purpose The purpose of this paper is to study the effect of Malaysian Code on Corporate Governance (MCCG, 2007 and 2012) on the performance of the listed companies in Malaysia. The agency theory and resource dependency theories indicate that the firms...

...Hamdan Amer Al-Jaifi Purpose This paper aims to examine whether ownership concentration and earnings management affect the stock market liquidity of Malaysian firms. Design/methodology/approach This study uses a sample of 2,020 yearly firm observations in Bursa Malaysia over the period 2009...

... the AC’s independence and financial expertise has a moderating effect on the relationship between internal audit function and EQ. Design/methodology/approach The study sample is 508 firms listed on the Main Market of Bursa Malaysia (formerly known as Kuala Lumpur Stock Exchange) for the years 2009...

... irrational investment decisions. The strong regulatory authority can reduce the intensity of these imperfections, ultimately protecting shareholders' rights in the market. Malaysia is considered to be a developing financial market as it follows the hybrid system of corporate governance...

... methodology is applied to a sample of 16 managers from 12 Islamic financial institutions from Kuwait, Bahrain, UAE and Malaysia. A theoretical model built around the GC principles featured in the King report underpins the research design. Findings The findings reveal that the current practices...

... relationship is expected between company size and CSR disclosure. The hypothesis is as follows: © Emerald Group Publishing Limited 2012 Corporate social responsibility Corporate annual reports Corporate governance Disclosure Government‐linked companies Financial reporting Malaysia...

... Human capital Business performance Malaysia Outside directors are believed to be more effective monitors of management on behalf of shareholders because they are perceived to be independent. No doubt each board member has a fiduciary responsibility to serve the best interests of investors...

...Akmalia Mohamad Ariff; Muhd Kamil Ibrahim; Radiah Othman Purpose The purpose of this paper is to provide an extension of the Corporate Governance Reporting Initiative (CGI) 2004, which reports on Malaysia's first corporate governance ratings. Characteristics of firms with high and low scores...

... to measure the extent of CSR disclosure in annual reports and a multiple regression analysis to examine the association between ownership structure and the extent of CSR disclosure in annual reports. Findings The paper finds that, even among the larger and actively traded stocks in Malaysia...

...Shamsul Nahar Abdullah Purpose This study seeks to examine the influence of board independence, CEO duality and ownership structure on the firm financial distressed status using a sample of distressed companies and a matched‐pair sample of non‐distressed companies listed on the Bursa Malaysia...

...Shamsul Nahar Abdullah Purpose The purpose of this study is to investigate the extent to which firm's performance, the structure of the board of directors and ownership determine directors' remuneration in Malaysia among distressed firms. Design/methodology/approach The study uses...

... of codifying text (or content) of piece writing into various groups (or categories) depending on selection criteria.” © Emerald Group Publishing Limited 2005 Investors Internet Reports Disclosure Corporate governance Malaysia The Investor Relations Society, a British professional body...

... governance Disclosure Involvement Malaysia The issue of corporate social responsibility has been of growing concern among business communities in recent years. For example, Lord Sieff, the former chairman of Marks & Spencer plc, said that business only contributes fully to society...