International financial reporting standards and earning management: Comparative study of pre-post full convergence of IRRS in Malaysia by Kwong, Wing Chong Garrett, Mohamad, Shafi, Shafie, Rohami, Sadiq, Muhammad

“…Purpose – The purpose of this study is to examine the influence of full convergence of IFRS (International Financial Reporting Standards) on earnings management using a sample of companies listed on Bursa Malaysia given that the rationale for adoption of IFRS in Malaysia was to make the published financial statements of public listed companies more transparent and comparable. …”
Get full text

The interaction effect of independent boards on corporate governance-corporate social responsibility (CG-CSR) and performance nexus by Ismail, Rusmawati, Abdul Manab, Norlida, Karim, Sitara

“…Findings of the study have implications for Bursa Malaysia and Securities Commission Malaysia to reset the limit of independent directors on board so that their unnecessary interference in operations of management may be avoided. …”
Get full text

Voluntary disclosure by Shariah approved companies: an exploratory study by Ousama, Abdulrahman Anam, Abdul Hamid, Fatima

“…The purpose of this paper is to investigate the extent of voluntary disclosure (EVD)(i.e. overall, conventional, and Islamic disclosure) in the annual reports of Shariah Approved Companies (ShAC) listed on Bursa Malaysia. …”
Get full text

Voluntary disclosure in Malaysian corporate annual reports by Mohd Ghazali, Nazli Anum

“…The legal and regulatory framework for financial reporting in Malaysia is governed by the Companies Act 1965, accounting standards approved by the Malaysian Accounting Standards Board and the Bursa Malaysia Listing Requirements. Voluntary disclosure in the context of Malaysian listed companies can be defined as items of information which are not specified by any of the aforementioned pronouncements.…”
Get full text

Integrated Reporting And Firm Performance In Malaysia: The Moderating Effect Of Board Diversity And Family Ownership by Lok, Yee Huei

“…This study examines the relationship between integrated reporting disclosures and firm performance in the context of listed companies in the main market of Bursa Malaysia. This study also includes moderating variables namely, board gender diversity, board age diversity, and family ownership to further examine the relationship between integrated reporting disclosures and firm performance.…”
Get full text

Rekod Bursa 'meletup': Pelabur yakin BN akan mendapat mandat by Kassim, Fairus

“…KUALA LUMPUR 1 Mei - Indeks pasaran saham Bursa Malaysia (FBM KLCI)terus mencatatkan rekod tertinggi berulang kali tahun ini, jelas menunjukkan sentimen pelabur yang yakin dengan kerajaan sedia ada untuk terus memerintah selepas Pilihan Raya Umum ke-13(PRU-13). …”
Get full text

Factors that influence customer loyalty towards Telekom Malaysia Berhad Business Sales, Negeri Sembilan / Siti Nor Ain Shariffudin by Shariffudin, Siti Nor Ain

“…TM is listed on the Kuala Lumpur Stock Exchange on 9 September 1990, now known as Bursa Malaysia Securities Berhad (Bursa Securities). TM Berhad has since maintained its position amongst the top three largest listed companies on Bursa Malaysia. …”
Get full text

Daily new COVID-19 cases, the movement control order, and Malaysian stock market returns by Chia, Ricky Chee Jiun, Venus Khim-Sen Liew, Racquel Rowland

“…These findings are useful for investors in the Bursa Malaysia to manage their investment portfolios based on their appetites for risk.…”
Get full text
Get full text

The Impact Of Institutional Pressure, Corporate Governance And Strategic Posture On Environmental Reporting Of Malaysian Listed Companies: The Moderating Effects Of Perceived Envir... by Shwairef, Abdalla Meftah

“…Objektif kajian adalah untuk menilai tahap pelaporan persekitaran dalam konteks Malaysia dalam syarikat yang tersenarai dalam Bursa Malaysia. Kajian ini mengkaji kesan kedua-dua tekanan institusi dan mekanisme kawal selia korporat terhadap postur strategik dan pengaruhnya ke atas pelaporan persekitaran. …”
Get full text

Internal auditing practices and internal control system by Fadzil, Faudziah Hanim, Haron, Hasnah, Jantan, Muhamad

“…Purpose– Two main objectives and they are: to determine whether the internal audit department of the companies listed in the Bursa Malaysia complies with the Standards for the Professional Practice of Internal Auditors IIA (2000); and, to determine whether compliance to SPPIA will affect the quality of the internal control system of the company.Design/methodology/approach– Two sets of questionnaires were used in the study. …”
Get full text

Compliance of audit requirements by public listed companies in Malaysia capital markets by Sweity, Rami M A, Yeon, Asmah Laili

“…Purpose - In recent years, the corporate governance has become a subject of concern by many stakeholders and emphasis has been laid on the roles of Audit Committees to ensure the quality of financial reporting and compliance of audit requirements by the public listed companies (PLCs).Over the years poor corporate governance (CG) has been widely and frequently reported as a major factor that led to the 1997 Asian crisis, and numerous organisations have claimed that it was the main cause indeed (Nam, 2004).The World Bank claimed that poor CG within the Eastern Asian countries is attributed to a lack of an effective board of directors, inadequate internal control, unreliable financial statements, absence of sufficient information, poor compliance, and a lack of effective audit system (World Bank, 1998).The challenges mentioned have led to huge losses and poorly estimated liabilities.However, the regulatory bodies in charge of monitoring as well as controlling the affairs have failed to identify these weaknesses and to put in corrective measures.Malaysia was also hard hit by the Asian economic crisis that impacted the region in 1997.Corporate sector weaknesses and poor CG were considered important causes of the crisis (Khatri, Leruth & Piesse, 2002).The companies affected were in financial distress and had to seek protection under a winding up/bankruptcy protection.According Abdul Rahman et al (2007), as a result of the advents of the meltdown, the government of Malaysia saw the need to keep the standard of CG in all companies to regain and re-secure investors’ interest and confidence.As a result, the Malaysian Code of Corporate Governance (MCCG) is introduced (HLFC, 2000) and the Bursa Malaysia strengthen their Listing Requirements and best practice efforts is been practised in PLCs.One of the principles in the MCCG, Bursa Malaysia Listing Requirements is concerning the requirements of audit practises among the PLCs.In light of the above discussion, this paper focuses on the issue of compliance of audit requirements by the PLCs in Malaysia Capital Markets.…”
Get full text

Chief executive officer retirement and auditor’s risk assessment: The interacting effect of chief executive officer identity in family firms by Abdulmalik, Salau Olarinoye, Amran, Noor Afza, Che Ahmad, Ayoib

“…Consistent with literature on family businesses, the level of CEO attachment to socio-emotional wealth (SEW) varies among family businesses.Design/methodology/approach – This study used a longitudinal sample of 2,063 non-financial family firm-year observations from 2005 to 2016 listed on the Bursa Malaysia. The study used the general method of moments (GMM), which controls for endogeneity concerns.Findings – The results reveal that, without the moderating effect of CEO identity, the relationship between CEO career horizon and auditor’s risk assessment is positive, which suggests that the auditor’s risk perception of retiring CEOs is very high. …”
Get full text

The dynamic impact of board composition on CSR practices and their mutual effect on organizational returns by Karim, Sitara, Abdul Manab, Norlida, Ismail, Rusmawati

“…Practical implications – This research is practically considerable for Bursa Malaysia, Securities Commission Malaysia, policymakers, stakeholders, investors and managers. …”
Get full text

Sustainable development & environmental protection: the accounting practices of GHG emission in Malaysia by Namdar, Javad, Mohd Said, Ridzwana, Senik, Rosmila

“…All companies are listed company on the Main Market of Bursa Malaysia. A content analysis of annual reports carried out for the year 2012.…”
Get full text

Assessing The Influence Of Ownership Structure And Board Diversity On Capital Structure Adjustment Speed: Evidence From Malaysia by Ibrahim, Hanis Adiela

“…This study estimates the adjustment speed towards target capital structure based on 237 non-financial firms listed on Bursa Malaysia for the period of 2012-2017. This study validates the existence of target capital structure in Malaysian firms found in previous studies and revealed that the speed of adjustment for the sample firms ranges between 33.6% to 45% annually, depending on the leverage proxies used.…”
Get full text

The Relationship between Internal Audit Characteristic, Audit Committee Characteristic and Interaction between Internal Audit and Audit Committee on Internal Audit Contribution by Hasnah, Haron, Tong, Chue Qun

“…This was then followed by the Bursa Malaysia Revamped Listing Requirement in 2001 and Guidelines on Internal Audit Function for Public Listed Companies in 2002. …”
Get full text

Determinant Factors Of Directors’ Remuneration: A Study On Malaysia Equity Market by Chong, Hai Hsiong

“…Bursa Malaysia is one of the most important stock exchange centers in ASEAN. …”
Get full text

Earnings management practices and the impact of institutional ownership, share moratorium and retained ownership on earnings management discretionary behaviour of the Malaysian IPO... by Kalgo, Sani Hussaini

“…First, it investigates real and accrual earnings management discretionary behaviour of Malaysian IPO firms listed on Bursa Malaysia in the period 2002-2013 in terms of nature, direction and quantum. …”
Get full text

Are the small companies is the best investment? in Malaysia perspective / Mohd Shahril Zainal Abidin

“…It also study whether the small companies is outperformed the market This study used 70 companies that listed in main board of Bursa Malaysia The companies that will be chose is based on their asset equity. …”
Get full text

Financial distress of the PN17 Companies / Norizyanie Bad Hamid by Bad Hamid, Norizyanie

“…Besides that this study using 26 sample of distressed companies in PN17 companies that listed in Bursa Malaysia by analysing all their ratio from their 5 years annual report which is from 2005 until 2006. …”
Get full text