Showing 1 - 20 results of 37 for search '"ownership"', query time: 0.10s Refine Results
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    The accountants and management ownership :an empirical test on financial reporting quality by Puat Nelson, Sherliza

    Published 2010
    “…The findings both support and extend those of prior literatures, where leverage and management ownership are significant and related to the financial reporting quality as expected from prior research findings. …”
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    Monograph
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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

    Published 2008
    “…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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    Monograph
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    Are There Non-Linear Relationships Between Ownership Structure and Corporate Social Responsibility? Malaysian Perspective by Shafai, Nor Atikah, Abd Mutalib, Hafizah, Nor Ahmad, Saidatul Nurul Hidayah Jannatun Naim

    Published 2021
    “…Purpose: The study aims to examine the extent of sustainability reporting in Bursa Malaysia listed companies for the years 2018 and 2019, to determine whether ownership structures (namely institutional ownership, managerial ownership and family ownership) affect sustainability reporting, and to examine if the relationship between ownership structures are non-linear with sustainability reporting. …”
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    Monograph
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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

    Published 2008
    “…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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    Get full text
    Monograph
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    Family ownership, governance mechanisms and firm value evidence from Malaysian public listed companies by Amran, Noor Afza, Che Ahmad, Ayoib, Saad, Natrah, Mat, Noh

    Published 2005
    “…The purpose of this study is to investigate the relationship between family ownership structure and firm value among Malaysian public listed companies. …”
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    Monograph
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    Family ownership, governance mechanisms and firm value: Evidence from Malaysian public listed companies by Amran, Noor Afza, Che Ahmad, Ayoib, Saad, Natrah, Mat Noh, Masanita

    Published 2005
    “…The purpose of this study is to investigate the relationship between family ownership structure and firm value among Malaysian public listed companies.A total of 896 companies listed on Bursa Malaysia from years 2000 to 2003 were selected as the sample.The findings revealed that non-family firms with smaller board size are better-off than non-family firms with larger board size when family CEO and family ownership are used as the hypothesis variables.Furthermore, documented results suggest that family controlled firms practicing duality leadership performed better when compared with family controlled firms with unitary leadership when the family member is the CEO of the company.This study may be useful to regulators, particularly the Securities Commission, Bursa Malaysia, investors and public in assessing the corporate performance of family controlled firms in Malaysia.…”
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    Monograph
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    Awareness Of Applying Public Private Partnership (PPP) In Construction Industry Malaysia by Wee ,, Shu Jiuan

    Published 2006
    Subjects: “…The state and industrial organization Including licensing of occupations and professions, subsidies, inspection, government ownership, municipal services…”
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    Monograph
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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

    Published 2011
    “…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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    Monograph
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    CEO Power in Operating Performance Moderated by Board of Directors Effectiveness During the Tax Transition from GST to SST 2.0 by Mat Samsudin @ Mohd Sham, Mohd Amir, Chandren, Sitraselvi

    Published 2022
    “…When compared to profitability performance during the SST period, CEO ownership has a beneficial effect on liquidity position during the GST period. …”
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    Monograph
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    Sustainable reconstruction towards guidelines of post-disaster vulnerability reduction for permanent informal housing in Kelantan due to flooding. by Roosli, Ruhizal

    Published 2017
    “…In Kelantan, those who have experienced flood almost every year are reluctant to leave their homes due to land ownership matters. It is not guaranteed that they are able to secure their homes from flooding in the future. …”
    Monograph
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    Investors reaction to announcements of acquisition financed by common shares by Taufil Mohd, Kamarun Nisham, Wan Hussin, Wan Nordin, Abdul Latif, Rohaida

    Published 1995
    “…The purpose of this paper is to look at the interaction between tightness of ownership and method of payment by the way of common shares offerings on the stock returns of bidding firms in acquisitions. …”
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    Monograph
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    Invisible hand behind the corporate governance practices in Malaysia by Htay, Sheila Nu Nu

    Published 2012
    “…The main reasons for this problem are due to nature of ownership structure, political and culture background of Malaysia and the adoption of unsuitable foreign corporate governance template. …”
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    Monograph
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    Promoting social cohesion : the role of community media by Lewis, Peter M.

    Published 2008
    “…This report was commissioned by the Group of Specialists on Media Diversity to identify the most important issues concerning the relationship between media and social cohesion; to summarise existing definitions of "third sector media" and classify the sector according to aspects such as ownership, structure, funding, content/programming, audience involvement and different platforms, including new media; to discuss the positive and negative effects of third sector media with regard to social cohesion; and to describe existing measures to support third sector media. …”
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    Monograph
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    A comparative case study of the employment of managerial staff in locally-owned and foreign-owned manufacturing enterprises in The Klang Valley Region by Ooi, Chooi Chooi

    Published 1982
    “…The managerial staff of any manufacturing firm, regardless of ownership, is the most important level of employees since they are the one who formulate policies and manage the firm. …”
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    Monograph