Shahanif Hasan · Aza Azlina Md. Kassim · Mohamad Ali Abdul Hamid ·International Journal of Economics and Financial Issues ·2020 ·JEL: G3, M42
In recent decades, there has been a noticeable increase in the practice of earnings management (EM) as a proxy for financial reporting, especially real activities, with effect on the quality of financial statements. The role of the audit co...
Fazelina Sahul Hamid ·Journal of Asian Economics ·2020
We analyze the lending cyclicality of 213 ASEAN commercial banks over the period 2001–2015. The findings indicate that lending by private banks is procyclical while lending by state banks is countercyclical. Long-term liabilities also move...
Rosmaria Jaffar · Chek Derashid · Roshaiza Taha ·Journal of Asian Finance, Economics and Business ·2021 ·JEL: H25, H26, M41
The purpose of this study is to examine the level of aggressive tax planning (ATP) among companies listed in the Access, Certainty, Efficiency (ACE) Market of Bursa Malaysia. On top of that, this study also investigates the relationship bet...
Imtiaz Sifat · Azhar Mohamad ·Journal of Economic Studies ·2020 ·JEL: D43, D47, D53
Despite regulatory claims of straitening volatility and preventing crashes, evidences on circuit breakers’ ability to achieve so are nonconclusive. While previous scholars studies general performances of circuit breakers, the authors examin...
Ibnu Qizam ·Entrepreneurial Business and Economics Review ·2021
The objective of the article is to investigate two issues. First, whether the Islamic bond (sukuk) ratings are the key determinant in affecting stock returns and, second, whether firm-characteristic variables moderate the sukuk ratings effe...
Mujeeb Saif Mohsen Al-Absy · Ku Nor Izah Ku Ismail · Sitraselvi Chandren · Shehabaddin Abdullah A. Al-Dubai ·Journal of Asian Finance, Economics and Business ·2020 ·JEL: M40, M41, M42, M48
This paper investigates the effect of the involvement of the board chairman in the audit committee (AC) on earnings management (EM). It examines Bursa Malaysia-listed companies with the lowest positive earnings for the years 2013 to 2015. T...
Dung V. Dinh · Robert J. Powell · Duc H. Vo ·Journal of Asian Economics ·2021 ·JEL: G33, G28
This study is conducted to investigate the prediction of corporate financial distress based on the Merton (1974) market-based Distance to Default (DD) model over the period from 1997 to 2016 which covers a range of economic financial circum...
Jaratin Lily · Imbarine Bujang · Abdul Aziz Karia · Jaratin Lily · Mori Kogid ·Eurasian Business Review ·2017 ·JEL: F23; F31; G15
This paper investigates a tale of two measures, which are market portfolio returns and exchange rate movements. The two measures are important risk factors which affect firm share returns. This study also demonstrates that the orthogonalize...
Muhamed Zulkhibri ·Journal of Economics, Finance and Administrative Science ·2018
Purpose This paper aims to examine the distributional differences of Islamic bank financing responses to financing rate across bank-specific characteristics in dual banking system. The study also aims to provide understanding of how efficie...
Mongi Lassoued ·Quarterly Review of Economics and Finance ·2018 ·JEL: G18; G21; G32; G33
The study of credit risk is a great interest and the debate over the relative credit risk of Islamic banks remains open. The study aims at addressing this key question: Do Islamic banks (IBs) have higher credit risk than conventional banks...
Sabariah Nordin · Afiruddin Tapa · Hamdan Al-Jaifi ·International Journal of Supply Chain Management ·2018
This study intends to identify the long run relationships between oil price, exchange rates, stock market and interest rate in the context of Malaysia. Weekly data from 1 January 2006 until 22 April 2018 were used. Unit root tests of ADF an...
Moau Yong Toh · Christopher Gan · Zhaohua Li ·Emerging Markets Finance and Trade ·2018 ·JEL: E44; G10; G21
This article examines the impact of stock market liquidity on bank liquidity creation in Malaysia. Our results indicate that a stock market enhances the liquidity creation of banks both on and off the banks’ balance sheets when the market l...