The main thrust of this paper is to examine the intellectual capital (IC) disclosure of 137 listed banks in Gulf Co-operation Council (GCC) nations using a content analysis approach. Instead of examining the effect of board characteristics in isolation from each other, this study extends previous research on the determinantsContinue Reading
This paper examines the relationship between the characteristics of boards of directors and the financial distress of companies listed on Bursa Malaysia. The sample consists of 68 companies whose listing status on Bursa Malaysia was being suspended between 2005 and 2009, under the provision of Practice Note 17 (PN17) ofContinue Reading
Sukuk yields mimic those of conventional bonds due to having similar features. Sukuk are shariah-compliant securities that offer different structures to those of conventional bonds. Therefore, it is believed that the spreading of yields should also be different. The presence of key institutional investors/owners and certain Board of Directors (BOD)Continue Reading