The stock market can reflect the economy of a country. The movement of the stock market index may imply the economic condition in general. The 1997 Asian Financial Crisis and the 2008 Global Economic Crisis are examples of share depressions that impacted countries’ inflation, unemployment...

This paper examines market-timing strategies based on inflation in a sample of three stock market indices drawn from the Shanghai and the Shenzhen Stock Exchanges between February 2002 and May 2010. Specifically, this study investigates the effectiveness of market-timing activity and its...

This study aims to examine the impact on investment decisions of risk information reported by banking companies in Indonesia pursuant to Indonesia SFAS 60, adopted from IFRS 7. The standard requires banking companies in Indonesia to prepare a complete report (qualitative and quantitative) either...

This study investigates the sensitivity of the stock returns of Thai commercial banks to market, interest rate, and foreign exchange rate risks in a time-varying framework employing the GARCH approach. The empirical evidence reveals that market risk is the major component of the sensitivity of...

This study focuses on an agency cost explanation of the long-run performance of debt issuers based on debt issuance data in Malaysia during the period from January 2001 to October 2009. L ong-run performance is measured by buy and hold abnormal return (BHAR), while growth opportunities (GO),...

This paper examines the aftermarket trading volume following an initial public offering (IPO) in a sample of 243 IPOs listed on Bursa Malaysia between June 2003 and June 2008. Specifically, this study investigates the degree of flipping activity and its relationship with six ex-ante variables...

This paper examines the aftermarket trading volume following an initial public offering (IPO) in a sample of 243 IPOs listed on Bursa Malaysia between June 2003 and June 2008. Specifically, this study investigates the degree of flipping activity and its relationship with six ex-ante variables...

This study provides insights into audit firms’ perceptions of facilitators and inhibitors of the usage of Internet technologies. Data were gathered from 14 in-depth semi-structured interviews conducted with audit partners/managers of audit firms located in northern Malaysia. Cross-case...

This study is distinct from prior research focusing mainly on the relationship of corporate governance mechanisms to earnings management or earnings informativeness because it examines the associations between governance structure, ownership structure, and earnings predictability. Using a sample...

This research investigates the effect of internal corporate governance mechanisms (e.g. board characteristics and ownership structure) on corporate value. The paper extends the previous literature in this area and provides evidence to this effect using a sample of listed companies on the Bahrain...