Audit Committee Characteristics, Board Diversity, And Fraudulent Financial Reporting In Malaysia

AUDIT COMMITTEE CHARACTERISTICS, BOARD DIVERSITY, AND FRAUDULENT FINANCIAL REPORTING IN MALAYSIA

We investigate the relationship between audit committee characteristics, board diversity, and the propensity of committing fraud among Malaysian firms. Based on a matched-pair sample of 64 observations for the years 2002–2014, we find limited evidence to suggest that audit committee characteristics matters. However, we find a negative relationship between the percentage of female directors and […]

Independent audit committee, risk management committee, and audit fees

Independent audit committee, risk management committee, and audit fees

This study aims to analyze the role of an independent audit committee on the relationship between the Risk Management Committee (RMC) and audit fees. We use 510 observations from 216 different companies indexed on the Indonesia Stock Exchange for 2014–2016. This study uses ordinary least square analysis to prove our hypotheses. We find that participation […]

Government Ownership, Human Resources Disclosure, and Firm Performance: Evidence from the Banking Industry in Indonesia

Government Ownership, Human Resources Disclosure, and Firm Performance: Evidence from the Banking Industry in Indonesia

The purpose of this study is to investigate the relationship between government ownership and the company’s financial performance and to what extent human resource disclosure affects this relationship. This study uses 129 observations of companies in the banking industry listed on the Indonesia Stock Exchange (IDX) from 2014 to 2016 and uses ordinary least square […]

CEO busyness and firm performance: evidence from Indonesia

CEO busyness and firm performance: evidence from Indonesia

This study investigates whether busy CEOs are associated with lower firm performance, and if this relationship is moderated by firm growth, CEO tenure and corporate governance practices in Indonesia. This study uses 876 firms-year observations from 268 firms listed on the Indonesia Stock Exchange (IDX) for the period spanning 2014 to 2017. We find that […]

Carbon Emissions, Firm Size, and Corporate Governance Structure: Evidence from the Mining and Agricultural Industries in Indonesia

Carbon Emissions, Firm Size, and Corporate Governance Structure: Evidence from the Mining and Agricultural Industries in Indonesia

The purpose of this research was to examine the relationship between firm size, corporate governance, and carbon emission disclosure (CED) in Indonesia, a country with rich natural resources. This study focused on the mining and agricultural industries to better capture the disclosure behavior of companies directly engaged in natural resources. Using a sample of 305 […]

Military Experienced Board And Corporate Social Responsibility Disclosure: An Empirical Evidence From Indonesia

Military Experienced Board And Corporate Social Responsibility Disclosure: An Empirical Evidence From Indonesia

This study examines the impact of military connection and politically connection on Corporate Social Responsibility Disclosure. Using 110 firm year observations of Indonesia listed firms, we predict that the presence of military or politically connection in firm’s board will increase the Corporate Social Responsibility Disclosure level on its Sustainability Report. We found that military connected […]

Political Connections, Corporate Governance, and the Cost of Equity in Malaysia

Political Connections, Corporate Governance, and the Cost of Equity in Malaysia

The purpose of this study was to examine the relationship between political patronage and cost of equity, and whether corporate governance variables (board size, level of independent director, chief-executive-officer duality, institutional investors and auditor size) affect this relationship. Analyses are conducted on 2,223 firm-year observations listed on Bursa Malaysia from 1999 to 2009. We find […]

CEO & CFO Education and R&D Investment in Indonesia

CEO & CFO Education and R&D Investment in Indonesia

This study examines how the research and development (R&D) investments of listed companies in Indonesia are influenced by the educational characteristics of their CEOs and CFOs. This study uses 368 observations from 150 listed companies on the Indonesian Stock Exchange for the period 2010 to 2015. We find that CEOs with higher educational levels invest […]

Board Meeting, Loss, And Corporate Social Responsibility Disclosure

Board Meeting, Loss, And Corporate Social Responsibility Disclosure

The purpose of this study is to analyze how the meeting of the board of commissioners and board of directors affect the level of corporate social responsibility disclosure. This study uses 251 observations from 71 companies listed on the Indonesia Stock Exchange (IDX) in the period 2010-2017. This study finds that the board of commissioners […]

Family Firms, Political Connections, And Managerial Short-Termism

Family Firms, Political Connections, And Managerial Short-Termism

This study investigates the relationship between firms with family ownership and managerial short-termism and how political connections affect this relationship. The final sample of this study is 959 firms year observations of non-financial firms listed on Indonesia Stock Exchange (IDX) between year 2014 to 2016. We find that firms with lower family ownership are more […]