Purpose: The purpose of this paper is to examine the various factors that influence a small and medium enterprise’s (SME) decision to apply for bank loans. Design/methodology/approach: Data from survey responses of 145 SMEs from Selangor and the Federal Territory of Kuala Lumpur are used for...

Purpose: The purpose of this paper is to investigate the effect of audit committee independence, board ethnicity and family ownership on earnings management in Malaysia. Design/methodology/approach: The effect of audit committee independence, board ethnicity and family ownership on corporate...

Purpose: The management of liquidity has always been seen as a critical but often ignored issue in finance. Despite the abundance of studies on liquidity management, these studies mainly focus on developed countries and on large firms. Liquidity is critical for the small firm but studies on...