Suchergebnisse
Filter
13 Ergebnisse
Sortierung:
Co-operative Governance and the Public Interest: Between Control and Autonomy
In: Jurnal Pengurusan, Band 51, S. 209-224
The influence of female directors proportion on investment efficiency: the mediating role of caution
In: Gender in management: an international journal, Band 37, Heft 3, S. 289-304
ISSN: 1754-2421
PurposeIn this study, the authors argue that because of female traits, the proportion of female directors in the board helps the governing body make more cautious decisions, thus improving the investment efficiency of the firm. Therefore, this research aims to propose the mediating role of caution in reexamining the relationship between the proportion of female directors and the efficiency of the investment of a firm.Design/methodology/approachThis study uses data on 100 nonfinancial listed firms in Malaysia between 2015 and 2018. The authors use several multivariate regression analyses to test the mediating effect.FindingsThe result shows that female directors significantly affect investment efficiency. Moreover, the findings in this research confirm the mediating role of caution in the relationship between the proportion of female directors and the efficiency of firm investment.Practical implicationsThis study proves that increasing the proportion of females in the board of directors is an effective governance method to improve the investment efficiency of listed firms in Malaysia.Originality/valueIn general, this study contributes to the literature by extending the current understanding of risk propensity differences between male and female directors and introducing the concept of caution.
The Influence of Board Characteristics on Sustainability Reporting in Selected Malaysian Sensitive and Non-Sensitive Industries
In: Journal of Contemporary Issues and Thought Vol. 7, 2017 (33-47)
SSRN
Audit Firm Ranking, Audit Quality and Audit Fees: Examining Conflicting Price Discrimination Views
In: International Journal of Accounting, Forthcoming
SSRN
Kesan Etnik ke atas Pelaporan Modal Intelek
In: Jurnal Pengurusan, Band 43, S. 73-87
Board governance model, institutions, financial performance, and environmental performance: Stakeholder supremacy or coordination problems?
In: Corporate social responsibility and environmental management
ISSN: 1535-3966
AbstractThis study aims to determine the mediating effect of environmental performance (EP) on the relationship among the board governance model (BGM, i.e., one‐ or two‐tier board), institutions (regulatory quality, rule of law, and control of corruption), and financial performance (FP). Motivated by the theoretical disputes surrounding the effectiveness of BGM, this study draws upon the supremacy of shareholders versus stakeholder's perspective and the coercive pressure from institutional theory to explain corporate legitimacy practices. Thus far, only a few studies have explored the role of BGM and institutions in a firm's EP and FP. By analyzing 1112 listed firms in emerging markets from 2013 to 2020, this study shows that institutions positively affect EP and FP through a regulatory quality indicator. Specifically, the two‐tier board indicator improves EP at the expense of FP. Despite the increasing pressure to embrace sustainable practices in countries that adopt the one‐tier board model, the formalization of stakeholder supremacy within the two‐tier board structure is considered beneficial. EP does not act as a mediator in the relationship between BGM and FP.
Audit committee versus other governance mechanisms and the effect of investment opportunities: evidence from Palestine
In: Corporate Governance: The International Journal of Business in Society, Band 20, Heft 3, S. 527-544
Purpose
This paper aims to explore how the presence of an audit committee is associated with other corporate governance mechanisms, i.e. board structure, ownership structure and quality of external audit. The present study evaluated whether the presence of the audit committee complements or substitutes other governance mechanisms in Palestinian companies. Moreover, the effect of investment opportunities on the relationship between the formation of the audit committee and the quality of the auditor was addressed.
Design/methodology/approach
The association between the formation of the audit committee and other governance variables was modelled as a binary logistic model. The sample comprising 44 firms listed on Palestine exchange for the period between 2013 and 2017, amounting to 220 firm-year observations.
Findings
Based on the investigation, the results have indicated that board independence, the distinction between the chairman and chief executive officer function, ownership concentration and audit quality enhance the chance of audit committee formation, implying complementary effect. Contrastingly, board size and board ownership serve as a substitute to audit committee formation. It has also been found that investment opportunities act as an effective moderating factor that strengthens the relationship between audit quality and the formation of the audit committee.
Originality/value
The study provides valuable insight into the interaction between multiple corporate governance mechanisms within the economy of Palestine where the external uncertainty is high and investment opportunities are constrained by the decisions of the occupying authority. The findings may help regulators and policymakers in Palestine alongside those of other countries with similar environmental features to revise and update their corporate governance codes to ensure that the best control can be achieved, subsequently attracting more foreign and domestic investments.
Hubungan Saling Pengaruh Lembaga Pengarah dan Prestasi Firma: Perspektif Rangkaian Sosial
In: Jurnal Pengurusan, Band 43, S. 129-143
Real Earnings Management: Do the Experience and Gender of Big4 Auditors Matters?
In: Reference to this paper should be referred to as follows: Abdullah, A.H.C; Saleh, N.M. (2021). Real Earnings Management: Do the Experience and Gender of Big4 Auditors Matters?Acc. Fin. Review, 6(3), 155 – 166. https://doi.org/10.35609/afr.2021.6.3(4)
SSRN
Controlling Shareholders' Networks and Related Party Transactions: Moderating Role of Director Remuneration in Malaysia
In: Jurnal Pengurusan, Band 53, S. 107-117
Underinvestment and Value Relevance of Earnings Management
In: Jurnal Pengurusan, Band 46, S. 99-113
The Moderating Effect of Board Independence on the Relationship between Family Ownership and Corporate Sustainability Reporting in Malaysia
In: Reference to this paper should be made as follows: Aman, Z; Saleh, N; Shukur, Z.A; Jaafar, R. (2021). The Moderating Effect of Board Independence on the Relationship between Family Ownership and Corporate Sustainability Reporting in Malaysia, Accounting and Finance Review, 5(4): 31 – 43. https://doi
SSRN