This study examined whether foreign investment flow and overconfidence can influence stock price movement among the publicly listed companies in Indonesia. Subsequently, this study determined whether there was any significant difference in the influence of foreign investment flow and...

The purpose of this study is to empirically examine the influence of firm characteristics (size, age, industry type, and ownership) on a firm's strategic orientation. The business environment, namely market uncertainty and competition intensity, is also analysed in association with the firm's...

The aim of this paper is to identify the key determinants of the dividend policies for Malaysian listed firms. The sample in this study incorporates the top 100 listed firms on Bursa Malaysia (Bursa) over a ten-year period from 2007 to 2016. The dynamic panel data set was constructed using the...

In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia has been significantly challenged by the...

The environmental, social, and governance (ESG) factors are used to evaluate nonfinancial performance of a firm. While some researchers state that ESG initiatives taken by a firm increase its value and performance by lowering costs and unsystematic risks, others consider it as a wastage of firm...

Corruption is a serious problem in some ASEAN countries except Singapore and Brunei, judging from their ranking and scores on Transparency International's Corruption Perceptions Index (CPI). The concept of good governance is much broader than control of corruption. Governance and corruption may...

Currently, the public sector is a matter of global concern due to the constant cases of failures in governance, fraud, inefficacy, and corruption. Management commitment is a critical issue as lack of it could lead to failures in governance, fraud, inefficacy, corruption, as well as weak...