Financial reporting of goodwill impairment of Malaysian listed companies by Ahmad, Maizatul Akhmam

“…Final sample of 116 firms listed on the Main Board of Bursa Malaysia with reported goodwill as an element of their asset in the Balance Sheet as at 31 December 2007 are used in this study. …”
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Factors influencing enterprise resource planning (ERP) adoption and its effect on organizational performance by Kharuddin, Saira

“…In conducting this study, data were collected through a questionnaire survey of all companies listed in Bursa Malaysia, as well as 200 companies systematically selected from the Federation of Malaysian Manufacturers (FMM) database. …”
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The dynamic relationships between cash and futures market: the Malaysian experience under a shift from flexible to fixed exchange regimes by Wong, Mei Foong, Goh, Han Hwa, Thai, Siew Bee, Ong, Tze San

“…The purpose of this study is to examine the dynamic relationships between the Kuala Lumpur Stock Exchange Composite Index (KLSE CI) (currently known as FTSE Bursa Malaysia KLCI) and the Kuala Lumpur Stock Exchange Composite Index Futures (KLSE CI Futures), spot month futures contract under a shift from flexible to fixed exchange regimes. …”
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Performance of widely held and cross holding firms in Malaysia by Nallamuthu, Balamurugan

“…Prior studies used the Bursa Malaysia industry classification to compare the performance of firms against the industry. …”
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Industry structure and market performance of the Malaysian construction industry by Ab Aziz, Nurul Afifah

“…This study estimate from year 2000 until 2012 and data obtained from the annual report of the construction firm’s listed in Kuala Lumpur Stock Exchange Market (BURSA Malaysia). Panel data analysis estimation results showed that the random effect model is the most appropriate model. …”
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The Determinants Of Corporate Social Disclosure In The Annual Reports Of Malaysian Construction Companies: An Application Of Stakeholder Theory by Gembri, Abdulmunaem .S. M.

“…Companies without a 2010 annual reports are omitted from the construction companies listed on the Bursa Malaysia to create a sample of 107 companies. Data was collected to measure components of corporate social disclosure, and proxies for Ullmann’s three-dimensional stakeholder framework were applied. …”
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Controlling Shareholder And Firm Value: An Empirical Study On Malaysian Public Listed Companies by Hooy, Guat Khim

“…Using the method of panel data regression, 295 firms listed on the Main Board of Bursa Malaysia covering the period from 2001 to 2009 were examined. …”
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Kelestarian pembangunan hadapan Air di Malaysia by Md. Yassin, Azlina, Shareh Musa, Sharifah Meryam

“…Dapatan kajian juga diperolehi hasil daripada pengedaran borang soul selidik kepada 91 syarikat pembangunan hartanah yang disenaraikan di bawah Bursa Malaysia. Hasil lcajian menunjukkan bahawa majoriti responden berpendapat bahawa Malaysia masih belum berjaya mencapai kelestarian projek pembangunan hadapan air seiring dengan kejayaan pembangunan projek-projek hadapan air yang dilaksanakan di negara-negara maju. …”
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Voluntary corporate governance disclosures and corporate governance mechanism among listed property companies in Malaysia by Talpur, Shabana

“…This study assessed the voluntary corporate governance disclosure practices of listed property companies, the sector of Bursa Malaysia, rarely focused by the related research community.…”
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The pre- and post-IPOs gender composition of board of directors in Malaysia by Ahmad Zaluki, Nurwati Ashikkin

“…This study also tracks the changes in the gender composition between the pre‐IPO period and some 5 to 12 years later after the IPOs for a subsample of 89 companies that appear as top 500‐companies on the Malaysian Stock Exchange (Bursa Malaysia) in 2011. The compounded buy‐and‐hold returns method is used to measure the post‐IPO company performance. …”
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Risk management and value creation: A reality test in public listed companies of an emerging capital market by Ab. Wahab, Norlida, Ghazali, Zahiruddin

“…This study provides empirical evidence on the ERM value creation.It examines whether the ERM practices and corporate governance compliance can create value to Malaysian public listed companies (PLCs).The issuance of Malaysian Code on Corporate Governance (MCCG) 2000 which is linked to the Bursa Malaysia Listing Requirements in 2001 is used as a proxy for ERM implementation in PLCs. …”
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Corporate governance, firm financial performance and shareholders’ confidence: A proposed analysis of MCCG 2012 by Rahman, Haseeb Ur, Ibrahim, Mohd Yussoff, Che Ahmad, Ayoib

“…Thus, this paper proposes to find empirical evidence and fills the literature gap.Practical Implications: The proposed study will provide empirical evidence that how the code (separate leadership structure and independent chairman) impacted its level of compliance, firm performance and shareholders’ confidence which will have value for Bursa Malaysia, Securities Commission, shareholders and management of the companies in Malaysia.Originality/Value: The limited literature regarding CG codes in pre and post context has been investigated in relation to firm performance.This paper proposes to investigate the mediation role of firm performance between MCCG 2012 and shareholders’ confidence which has never been investigated earlier.Moreover, the proposed study will be the first study related to MCCG 2012 as the previous literature is regarding other codes in Malaysia or outside.…”
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Islamic norms for stock screening A comparison between the Kuala Lumpur Stock Exchange Islamic Index and the Dow Jones Islamic Market Index by Abdul Rahman, Azhar, Yahya, Mohd Azlan, Mohd Nasir, Mohd Herry

“…The two controversial criteria examined are: level of debt and level of liquidity of company.Design/methodology/approach – The paper investigates the 642 companies listed on the Bursa Malaysia in 2006 as approved Shariah’s compliant companies by the Shari’ah Advisory Council of the KLSE. …”
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The extent of compliance with FRS 101 standard: Malaysian evidence by Abdul Rahman, Azhar, Hamdan, Mohd Diah

“…Practical implications: These results have important implications for policy makers because they suggest that whilst agency-related mechanisms may motivate compliance with mandatory standards, full compliance may be unattainable without regulations.Originality/value: This is the only study in Malaysia to investigate the impact of regulatory requirements on corporate compliance level by companies listed on the new ACE market, which was introduced by the Bursa Malaysia in August 2009.This study contributes to the literature by examining the effects of both company-specific characteristics (such as company size, company age, liquidity, etc.) and corporate governance parameters on the degree of corporate compliance with mandatory disclosure, simultaneously, in contrast with prior studies which have examined them in isolation.…”
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Reintroduction of regulated short selling/securities borrowing and lending (RSS/SBL): Effects on liquidity by Taufil Mohd, Kamarun Nisham, Zaharuddin, Khairul Zharif, Khaw, Lee Hwei

“…Purpose - Short selling plays a vital role in price discovery process and increasing market’s liquidity.Malaysia experimented with short selling by permitting it on 3 October 1996 but banning it on 28 August 1997 due to the Asian financial crisis.However, short selling was reintroduced on 26 December 2006.This study is designed to examine the effects of reintroducing short selling on liquidity of the affected stocks.This study also intends to investigate the factors that influence liquidity of the affected stocks.Diamond and Verrecchia (1987) propose that when short-selling is not possible, market would experience an increase in the bid-ask spread and a decline in liquidity.However, the effects of short selling on liquidity are mixed.It is argued that the ban of short selling would adversely affect market liquidity (Beber & Pagano, 2013; Marsh & Payne, 2012).However, there is also evidence where market liquidity declines even when short selling ban is lifted (Baker & Stein, 2004; Chuang & Lee, 2010).Methodology - The stocks allowed for short selling must meet the criteria as outlined by Bursa Malaysia and the list is updated every six month.Additions to and removals from the approved list are common.For the period of this study, from 26 December 2006 to 13 January 2015, 488 additions to and 249 withdrawals from the list were observed.Announcements of inclusions into or withdrawals from the approved list are used as the event dates. …”
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The effect of underwriter’s market share, spread and management earnings forecasts bias and accuracy on underpricing of Malaysian IPOs by Ammer, Mohammed Abdullah, Ahmad Zaluki, Nurwati Ashikkin

“…The purpose of this paper is twofold; first, it examines the impact of underwriter’s market share and spread on the underpricing of IPOs; and second, it investigates the effect of management earnings forecasts bias and accuracy on the underpricing of IPOs,Design/methodology/approach– A sample of 190 Malaysian IPOs listing on the main market of Bursa Malaysia from January 1, 2002 to February 29, 2012 was used and collected data were analyzed through univariate analysis and pooled ordinary least squares regression.Findings – The empirical evidence shows that IPOs underwritten by underwriters as having high market share and charging low underwriting spread experience higher level of under pricing. …”
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Effects of Extended Value Chain Activities on Profit Efficiency in Malaysian Plantation Companies by Wan Azizi, Wan Noor Elani, Ahmad, Shaufique Fahmi, Tey, Yeong Sheng

“…A total of 40 Malaysian plantation companies listed in Bursa Malaysia from 2000 to 2018 with different value chain activities were examined using panel data. …”
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Does Global Financial Crisis Integrate the Regional Market in Asia More Strongly? by Vyas, Iti, Mishra, Alok Kumar

“…To examine this we have considered the different broad based and liquid stock indices such as the Sensex and BSE 100 from the Bombay Stock Exchange; the S&P CNX Nifty from the National Stock Exchange, representing India; the Hang Seng Index from the Hong Kong Stock Exchange, representing China; the Kuala Lumpur Composite Index (KLSE), Bursa Malaysia representing Malaysia; the Nikkei 225 from the Tokyo Stock Exchange representing Japan, and the Straits Times Index (STI) from the Singapore Exchange representing Singapore. …”
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The Malaysian market for audit services: Ethnicity, multinational companies and auditor choice by Che Ahmad, Ayoib, Houghton, Keith A., Mohamad Yusof, Nor Zalina

“…Specifically, the paper aims to examine the effects of ethnicity and foreign ownership on choice of auditor.Design/methodology/approach – Two logit models are used; the first is to test on ethnic auditor (Chinese/non-Chinese) choice while the second is related to the choice of quality-differentiated auditor.The data is obtained from annual reports of the population of the Bursa Malaysia listed companies for both the Main Board and the Second Board for the periods 1993-1995.Findings – The logit regressions confirm our prediction of ethnic networking and preferential treatment on the auditor selection process. …”
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Corporate governance and the extent of directors' remuneration disclosure by Ku Ismail, Ku Nor Izah, Wan Hussin, Wan Nordin, Kamardin, Hasnah, Che Adam, Noriah, Mat Zin, Rosliza, Salim, Basariah, Ahmad Zaluki, Nurwati Ashikkin, Md Yusof, Mohd 'Atef, Aripin, Norhani, Abu Bakar, Robiah, Elham, Faisol, Abdullah, Zaimah

“…The annual reports of 376 companies listed on Bursa Malaysia are randomly selected and analyzed.The results reveal that most of the sampled firms communicate information about the directors’ pay in bands of RM50,000, together with the narration of linkages between the directors’ pay and performance in their annual reports.Not many companies disclose information about individual directors’ pay, or separately disclose the salary and bonus components.In addition, the regression results suggest that the independent of board of director and remuneration committee are associated with disclosure of directors’ pay bands.Bigger firms are more likely to communicate individual director’s pay, and disclose salary and bonus components separately in their annual reports.The findings have important implication in understanding the disclosure practices of companies in relation to the directors’ remuneration.…”
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