Hafiza Aishah Hashim

TL;DR: In this article, the authors examined the relationship between the board characteristics (i.e. board independence, CEO duality, board size, board meeting and board tenure) and the ownership structure and earnings quality.

TL;DR: In this article, the authors focus on two important characteristics of board effectiveness: (1) the proportion of independent non-executives directors; and (2) CEO duality.

Abstract: Purpose The main aim of this study is to analyse the financial ratio (i.e. financial leverage, profitability, asset composition, liquidity and capital turnover ratio) in detecting fraudulent financial reporting (FFR). Design/methodology/approach The logit model was used to identify firms that are related to FFR. The sample firms that engage in fraudulent reporting were obtained from the media centre of Bursa Malaysia. The firms were selected based on their contravention of the Listing Requirements of Bursa Malaysia Securities Berhad. The data cover a period of seven years from 2007 to 2013. Findings The results suggest that financial leverage, asset composition, profitability and capital turnover were significant predictors of FFR. Practical implications The findings of this study may assist investors in making decision for their investments. Originality/value This study describes firms that breach the Listing Requirements of Bursa Malaysia Securities Berhad using the financial ratio.

TL;DR: In this paper, the authors used a panel data set that has multiple observations on the same economic units to determine whether there is any difference in the association among the board of directors, audit committee effectiveness and the cost of debt between the family- and non-family-owned companies in the Sultanate of Oman.

TL;DR: In this paper, the effect of board and audit committee attributes and ownership structure on firm performance has been assessed, and the positive and significant relationship between the board of directors and the audit committee characteristics with the firm performance measures tested, namely, return on equity (ROE) and Tobin's Q.