Board independence, Ownership and CSR of Malaysian large firms by Abdullah, Shamsul Nahar, Mohamed, Nor Raihan, Mokhtar, Mohd Zulkifli

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Women directors, family ownership and earnings management in Malaysia by Abdullah, Shamsul Nahar, Ku Ismail, Ku Nor Izah

“…The evidence further reveals that family ownership does not interact with either WOMBD or WOMAC to influence income-decreasing earnings management. …”
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Board structure and ownership in Malaysia: The case of distressed listed companies by Abdullah, Shamsul Nahar

“…The evidence also supports the contention that ownership by non-executive directors and outside blockholders effectively increases their incentives to monitor management in ensuring their wealth in the firms is intact. …”
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Financial restatements among Malaysian listed companies: Do corporate governance and ownership matter? by Mohamad Nor, Mohamad Naimi, Abdullah, Shamsul Nahar, Mohamad Yusof, Nor Zalina

“…With the issuance of Corporate Governance Code in 2000 in Malaysia, it is expected that corporate governance has played an important role ensuring the reliability of financial statements.This study seeks to examine the nature financial restatements in Malaysia.It also seeks to investigate whether the corporate governance characteristics are associated with financial restatement.Using the restated financial statements during the period of 2002 to 2005 matched with a control group of non-restating firms, the results show that the primary reason for misstating the accounts is to inflate earnings.The nomination committee of the firms that restated is less independent and managerial ownership and the logistic regression analysis indicates that the extent of ownership by outside blockholders is able to constrain managers from misstating accounts.The results also show that firms with high level of debts (an indicator of the presence of debt covenants) are more likely to commit in financial misstatement.The research is significant as it provides evidence on the role of corporate governance, especially the ownership by outside blockholders in Malaysia.This shows that outside blockholders is effective in disciplining managers so that the accounts so prepared are not misleading.This study does not support the move by Malaysian Government to require companies audit committee to be wholly independent.It is suggested that the more important thing is to have audit committee members who understand accounting and the related standards.…”
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Financial restatements among Malaysian listed companies: Do corporate governance and ownership matter? by Mohamad Nor, Mohamad Naimi, Abdullah, Shamsul Nahar, Mohamad Yusof, Nor Zalina

“…The nomination committee of the firms that restated is less independent and managerial ownership and the logistic regression analysis indicates that the extent of ownership by outside blockholders is able to constrain managers from misstating accounts.The results also show that firms with high level of debts (an indicator of the presence of debt covenants) are more likely to commit in financial misstatement.The research is significant as it provides evidence on the role of corporate governance, especially the ownership by outside blockholders in Malaysia.This shows that outside blockholders is effective in disciplining managers so that the accounts so prepared are not misleading.This study does not support the move by Malaysian Government to require companies audit committee to be wholly independent.It is suggested that the more important thing is to have audit committee members who understand accounting and the related standards.…”
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Financial restatements and corporate governance among Malaysian listed companies by Abdullah, Shamsul Nahar, Mohamad Yusof, Nor Zalina, Mohamad Nor, Mohamad Naimi

“…The nomination committee of the firms that restated is found to be less independent with higher managerial ownership. The logistic regression analysis indicates that the extent of ownership by outside blockholders deters firms from misstating accounts. …”
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Financial restatements and corporate governance among Malaysian listed companies by Abdullah, Shamsul Nahar, Mohamad Yusof, Nor Zalina, Mohamad Nor, Mohamad Naimi

“…The nomination committee of the firms that restated is found to be less independent with higher managerial ownership. The logistic regression analysis indicates that the extent of ownership by outside blockholders deters firms from misstating accounts.Surprisingly, audit committee independence is associated with the likelihood of financial misstatement. …”
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The extent of compliance with MASB standards among Malaysian listed companies by Abdul Rahman, Azhar, Ku Ismail, Ku Nor Izah, Abdullah, Shamsul Nahar, Wan Hussin, Wan Nordin

“…We employ an ordinary least square (OLS) regression model to establish whether selected company-specific and corporate governance characteristics (proxying for agency-related mechanisms) are related to the degree of disclosure compliance.Our results indicate that only leverage is positively associated with the degree of compliance.The other variables consisting of board independence, audit committee independence, the existence of qualified accountant in the audit committee, CEO duality, management ownership, the extent of outside blockholders’ ownership, ownership structure, firm size, scope of business, industry type, profitability and type of external auditor do not show any significant relationship with degree of compliance. …”
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Women on boards of Malaysian firms: Impact on market and accounting performance by Abdullah, Shamsul Nahar, Ku Ismail, Ku Nor Izah, Nachum, Lilach

“…We interpret the findings with reference to the perception of women’s role in society and business in Malaysia, and the nature of corporate governance and ownership types prevalent among Malaysian firms.We suggest that the relationships might be context-specific, and hence the desired level of women’s participation varies across countries.We discuss the normative implications of the findings for government authorities considering legislation of gender-quota on boards, and for firms.…”
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Does having women on boards create value? The impact of societal perceptions and corporate governance in emerging markets by Abdullah, Shamsul Nahar, Ku Ismail, Ku Nor Izah, Nachum, Lilach

“…The theory is developed with reference to emerging markets, and tested on Malaysian firms.We find that female directors create value for some firms and decrease it for others.The impact varies across different performance indicators, firms’ ownership, and boards’ structure.The findings call for nuanced responses in relation to women’s nominations from both governments and firms.…”
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Does placement sequencing of the auditor's report in Malaysian companies' annual reports matter? by Abdullah, Shamsul Nahar, Mohamad Nor, Mohamad Naimi, Mohamad Yusof, Nor Zalina

What it takes for women to reach the corporate boardrooms in Malaysia by Ku Ismail, Ku Nor Izah, Abd Rahman, Intan Maiza, Mustapa, Ifa Rizad, Abdullah, Shamsul Nahar

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Computer-based accounting systems: The case of manufacturing-based small and medium enterprises in the northern region of Peninsular Malaysia by Ismail, Noor Azizi, Abdullah, Shamsul Nahar, Tayib, Mahamad

“…However, the results did not find evidence supporting previous research that argued age and size of the firms as well as the type of ownership influence the adoption of CBAS.…”
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Extraordinary item disclosures among Malaysian listed companies: The case of pre-adoption of revised SI 8 by Abdullah, Shamsul Nahar, Ku Ismail, Ku Nor Izah, Lode, Nor Asma

“…This paper attempts to investigate the following issues: (i) the incidence of Els among Malaysian companies (ii)the nature of Els among Malaysian companies (iii) the relation between Eld and income smoothing, and (iv) the relation between the incidence (and relative size of Els) and firm's size, gearing and management ownership.Even though the findings of the paper may not be as useful as the reporting of Els has been restricted via the adoption of the revised SI 8, they may shed light as to the nature, extent and explanation of reporting Els among the Malaysian companies.Nonetheless, the finding will be useful to determine whether the adoption of the revised standard has any significant impact on the information content of the financial statements.Additionally, the findings may enable users to predict the characteristics of companies that are likely to get around the revised SI 8 in order to enable them to report Els.…”
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The independent directors of Malaysian listed firms and their busyness by Abdullah, Shamsul Nahar

“…While the role of senior independent directors is very important in a concentrated ownership environment, only one quarter of the sample firms appoint senior independent directors. …”
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Determinants Of Internal Vs. External Ceo Successions In Malaysian Public Listed Companies by Ishak, Rokiah, Ku Ismail, Ku Nor Izah, Abdullah, Shamsul Nahar

“…The objective of this study is to determine if firm performance, board attributes, ownership structure and incumbent power influence the decision of whether to elect an internal or external candidate. …”
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Directors' remuneration, firm's performance and corporate governance in Malaysia among distressed companies by Abdullah, Shamsul Nahar

“…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 publicly available data from a sample of 86 distressed firms and matched 86 non-distressed firms for 2001 financial year. …”
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