Purpose The purpose of this paper is to investigate the impact of diversification, corporate
governance and capital regulations on bank risk-taking in Asian emerging economies …

Due to widespread corporate scandals and failures around the world, there has been a
renewed interest in the effect of corporate governance on firm performance. The majority of …

Purpose–The purpose of this paper is to empirically test the association between two ethnic
groups: Bumiputera directors and Chinese directors, on the incidence of accounting …

This article investigates the effects of board structure and internal Corporate-Governance
(CG) mechanisms on firm value in an emerging market with concentrated ownership and …

This thesis examines whether ownership concentration, board of directors, audit committee
and ethnicity of directors affect conservative accounting. Additionally, this thesis examines …

This study is distinct from prior research focusing mainly on the relationship of corporate
governance mechanisms to earnings management or earnings informativeness because it …

Accounting conservatism should be considered an important mechanism in controlling
opportunistic behaviour among dominant shareholders in Malaysian firms. Many previous …

This study investigates the relationship between the ownership structure of Malaysian public-
listed companies and the choice of auditor based on ethnicity. In addition, the study …

Financial statements are expected to assist users in decision making by reporting the true
and fair value of companies. However, there always exists the potential risks of …

The lack of corporate governance is one of the reasons cited for the global financial crisis of
2008. Many commercial banks and investment banks worldwide collapsed or were bailed …