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Healthy corporate governance is necessary for attracting investor participation and alleviating corruption. Akin to other developing nations, two major challenges arise. First, Increasing foreign direct investments (FDIs) and second, controlling corruption are faced by all countries in the Association of South East Asian Nations (ASEAN) for their economic development. PhenomenalContinue Reading

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This study examines two issues relating to fraudulent financial reporting in Malaysia. The first issue examines factors involved with fraudulent financial reporting practices; i.e. predisposition (i.e. related party transactions, history of prior violations, founders on board), motive (i.e. economic factor, ownership factor, political factor) and opportunity (i.e. poor corporate governance).Continue Reading

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This study aims to examine the relationship between multiple directorships and the monitoring role of the board of directors in Malaysian listed companies (PLC). The monitoring role is proxied by the percentage of directors’ attendance in board meetings, as attending meetings provides directors with resources about the management actions andContinue Reading

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There is limited research based on the perspective of neo-institutional that examines the cognitive pressures related to green management practices. The current study examined the relationship between the past environmental related experiences which one of the cognitive dimensions of leader in public listed company and its relationship with positive devianceContinue Reading

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This study examines seven factors associated with financial restatements in Malaysian publicly listed companies (PLCs). We hypothesize that two factors proxy for management rationalization, two for management motives and three for the opportunity to predict financial restatements. Our sample consists of 85 restatement firms and 85 no-restatement firms, listed onContinue Reading

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This study attempts to investigate the participant(s) halal industry information asymmetry issues and their intention, if any, to mitigate it. Additionally, this study also investigates the moderating effects of their perceptions towards industry 4.0 adoption and their intentions of using industry 4.0 to mitigate information asymmetry. This research is exploratoryContinue Reading