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. …”
Get full text

Corporate governance and accounting conservatism: the moderating role of family ownership by Mohammed, Nishtiman Hashim, Ku Ismail, Ku Nor Izah, Amran, Noor Afza

“…Hence, the family ownership undermines the impact of board characteristics and the audit committee characteristics to demand accounting conservatism, which will be unfavorable outcome for the minority shareholders. …”
Get full text

Corporate governance and accounting conservatism: the moderating role of family ownership by Mohammed, Nishtiman H., Ku Ismail, Ku Nor Izah, Amran, Noor Afza

“…Hence, the family ownership undermines the impact of board characteristics and the audit committee characteristics to demand accounting conservatism, which will be unfavorable outcome for the minority shareholders. …”
Get full text

Ownership structure, board characteristics and intellectual capital performance of firms in Malaysia by Ku Ismail, Ku Nor Izah, Abu Bakar, Robiah, Al-Musalli, Mahfoudh Abdul Karem

“…This paper examines intellectual capital (IC) performance of Malaysian companies using Pulic’s Value Added Intellectual Coefficient (VAIC) as a measure of IC performance.In addition, it examines if ownership structure and board characteristics are associated with IC performance.Our analysis focuses on 58 listed firm’s IC performance for the period 2006 and 2011, giving us a total of 116 observations.Controlling for board size, firm performance and industry, our findings show that government-owned companies have lower IC performance compared to nongovernment-owned companies.IC performance is also lower for companies whose Chairman and CEO are of the same person, compared to companies that separate the two roles.We also provide evidence that corporate governance and ownership structure play a vital role in influencing IC performance among firms in Malaysia.…”

Family involvement in ownership, management, and firm performance: Moderating and direct-effect models by Al -Dubai, Shehabaddin Abdullah A, Ku Ismail, Ku Nor Izah, Amran, Noor Afza

“…This study aims to provide an empirical evidence on the moderating effect of family involvement in management(family CEO and founder CEO) on the relationship between family ownership and firm’s performance. From a sample of 75 public listed companies (375 firm-year observations) in Saudi Arabia, we use a five-year interval (2007-2011) and two firm performance indicators (market to book value (MBV) and return on assets (ROA)) to test five hypotheses.The hypotheses that there is a direct impact of family ownership and founder CEO on ROA and MBV were supported respectively.The hypothetical moderating impact of family CEO and founder CEO have been partially confirmed with MBV.Overall, the findings highlight the importance of occupying CEO positions in family firms by family members, especially the founders for gaining better performance.However, the results are robust when only family firms are examined separately.…”
Get full text

The Moderating Effect of Surplus Free Cash Flow on Ownership Structure Earnings Quality Relationship by Al-Dhamari, Redwhan Ahmed, Ku Ismail, Ku Nor Izah

“…Stock ownership by management and institutions are used to represent ownership structure. …”
Get full text

Family business definition: A matter of concern or a matter of convenience? by Al-Dubai, Shehabaddin Abdullah A., Ku Ismail, Ku Nor Izah, Amran, Noor Afza

“…This paper attempts to examine the impact of adopting multiple family ownership cut-offs in defining family businesses, family ownership measurements, and conducting differen types of analyses.For achieving this goal we have focus on the relationship between family ownership and firm performance (ROA) in the context of emerging market (Saudi Arabia), controlling for firm's debt, age, size and industry sectors, with three family ownership cut-offs: 5%,10% and 20% and two types of family ownership measures (ratio and dummy), we fond that the relationship between the two variables is consistent despite of the level of family ownership cut-off, analysis type, and measurement.This indicates that family business definition is not a matter of concern for researchers, but rather a matter of convenience.…”
Get full text

Are family members expropriated-monitoring shareholders? Non-linear evidence from the Saudi Arabia by Al-Dubai, Shehabaddin Abdullah A., Ku Ismail, Ku Nor Izah, Amran, Noor Afza

“…Our findings suggested that investors should not undervalue Saudi family firms due to family ownership per se. At a certain degree of ownership, the benefits of Saudi family monitoring actually exceed the costs.The results suggested that there may be a need to encourage policy makers in Saudi Arabia to impose the full disclosure of firms’ ownership information, including the percentage of ownership and the identity of owners.…”
Get full text

Corporate governance, bank specific characteristics, banking industry characteristics,and intellectual capital (IC) performance of banks in Arab Gulf Cooperation Council (GCC) coun... by Al-Musalli, Mahfoudh Abdul Karem, Ku Ismail, Ku Nor Izah

“…This paper examines the level of intellectual capital (IC) performance of listed banks in Arab Gulf Cooperation Council (GCC) countries using VAIC methodology and investigates the hypothesis ed impact of several corporate governance variables, bank specific characteristics and banking industry characteristics on IC performance.We extend previous research on determinants of IC performance by considering domestic and foreign strategic institutional ownership, bank specific characteristics and banking industry characteristics.Our findings show that board size, number of independent directors, family ownership and domestic strategic institutional ownership have significant relationship with IC performance. …”
Get full text

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. …”
Get full text
Get full text

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.…”
Get full text

Corporate governance and tax disclosure phenomenon in the Malaysian listed companies by Mgammal, Mahfoudh Hussein, Bardai, Barjoyai, Ku Ismail, Ku Nor Izah

“…Findings – This study finds that managerial ownership and incentive compensation do not significantly influence tax disclosure.On the other hand, it is found that there are significant positive associations between each of firm size and industry dummy, and tax disclosure.This means that company-specific characteristics are important factors affecting corporate tax disclosure. …”
Get full text

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.…”
Get full text

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

Get full text

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.…”
Get full text

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. …”
Get full text

Related party transactions and audit fees: the role of the internal audit function by Al-Dhamari, Redhwan Ahmed, Al-Gamrh, Bakr, Ku Ismail, Ku Nor Izah, Saad @ Ismail, Samihah

“…Related party transactions (RPTs) are viewed as genuine transactions that rationally fulfil other economic demands of a company.However, RPTs can also be used to transfer wealth from minority shareholders to controlling shareholders.The existence of such transactions may deteriorate financial reporting quality, increase audit risk, and as a result increase audit fees.This study examines the relationship between RPTs and audit fees in Malaysia, where ownership is often concentrated within a controlling family and corporate governance mechanisms are poor.It also investigates the moderating effect of the internal audit function (IAF) on this relationship.We find that external auditors base their fees on the types of RPTs undertaken. …”
Get full text

The influence of corporate governance and firm's characteristics on the extent of compliance with MASB standards among Malaysian listed companies by Abdul Rahman, Azhar, Ku Ismail, Ku Nor Izah, Wan Hussin, Wan Nordin

“…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, the extent of outside block holders’ ownership, firm size and profitability do not show any significant relationship with degree of compliance.These results have important implications for policy because they suggest that whilst agency-related mechanisms may motivate compliance with mandatory standards, full compliance may be unattainable without regulations.…”
Get full text

The influence of corporate characteristics on the extent of compliance with MASB Standards among Malaysian listed companies by Abdul Rahman, Azhar, Ku Ismail, Ku Nor Izah, Wan Hussin, Wan Nordin

“…The other variables consisting of board independence, audit committee independence, the existence of qualified accountant in the audit committee, CEO duality, the extent of outside blockholders' ownership, firm size and profitability do not show any significant relationship with degree of compliance. …”
Get full text

An investigation into the effect of surplus free cash flow, corporate governance and firm size on earnings predictability by Ahmed AL-Dhamari, Redhwan, Ku Ismail, Ku Nor Izah

“…Finally, this paper reveals that the role of institutional and managerial ownership in mitigating agency conflict of free cash flow and improving earnings predictability is more prominent in larger firms. …”
Get full text