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Corporate governance and going concern problems: evidence from Malaysia

Author

Listed:
  • Takiah Mohd Iskandar
  • Mohd Mohid Rahmat
  • Norazura Mohd Noor
  • Norman Mohd Saleh
  • Muhammad Jahangir Ali

Abstract

We examine the relationship between board of directors' good governance characteristics and going concern problems of 56 companies listed on Bursa Malaysia in 2004 with going concern problems and 56 companies without going concern problems. Characteristics of corporate governance included in this study are composition of independent directors, CEO duality, management equity ownership, and institutional investor equity ownership. The use of going concern audit opinion to measure the company financial performance enhances the accuracy of measurements previously employed. Findings indicate that the practice of CEO duality may impair the independence of board of directors. Results suggest that equity ownerships by the management and institutional investors form internal and external mechanisms respectively to improve the company financial performance.

Suggested Citation

  • Takiah Mohd Iskandar & Mohd Mohid Rahmat & Norazura Mohd Noor & Norman Mohd Saleh & Muhammad Jahangir Ali, 2011. "Corporate governance and going concern problems: evidence from Malaysia," International Journal of Corporate Governance, Inderscience Enterprises Ltd, vol. 2(2), pages 119-139.
    • Handle: RePEc:ids:ijcgov:v:2:y:2011:i:2:p:119-139
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    Citations

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    Cited by:

    1. Mohammed Hassan Makhlouf & Fares Jamiel Al-Sufy, 2018. "Ownership Concentration and Going Concern: Evidence from Jordanian Listed Firms," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(9), pages 139-139, August.
    2. Malik Azhar Hussain & Abdul Razak Abdul Hadi, 2018. "Corporate Governance, Small Medium Enterprises (SMEs) and Firm’s Performance: Evidence from Construction Business, Construction Industry Development Board (CIDB) Malaysia," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(2), pages 1-14, January.
    3. Sunusi Garba* & Mudzamir Bin Mohamed, 2018. "Ownership Structure and Profitability: The Moderating Effect of Audit Committee Financial Expertise," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 396-401:6.
    4. Akbar, Muhammad & Hussain, Shahzad & Ahmad, Tanveer & Hassan, Shoib, 2020. "Corporate Governance and Firm Performance in Pakistan: Dynamic Panel Estimation," CAFE Working Papers 6, Centre for Accountancy, Finance and Economics (CAFE), Birmingham City Business School, Birmingham City University.

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