Existing studies on corporate governance mainly focus on how a strong governance system enhances the valuation of firms with cash holding or free cash flow agency problem. The objectives of this paper are threefold. First, it investigates the impact of surplus free cash flows (SFCF) on earnings...

This study examines how debtholders perceive accounting information quality of firms with audit committee members who are also on the remuneration committee, and whether strong CEO power enhances or undermines the governance role of overlapping committees. Using 841 observations of Malaysian...

Purpose- This study empirically investigates the role of product market competition and mature-stage firm life cycle on the relation between corporate social responsibility (CSR) and market performance in an emerging market context – Malaysia. Design/methodology/approach- The authors construct...