The effects of corporate governance attributes and code amendments on the performance of Malaysian trading and services firms

This study aims to investigate the impact of corporate governance attributes and code amendments of 2012 on the performance of 162 trading and services listed firms in Bursa Malaysia. A corporate governance index score adopted from the Taylor model and formulated based on the MCCG best practices is...

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Main Authors:	Laallam, Abdelkader, Alom, Fardous, Mohamad, Azhar
Format:	Article
Language:	English English
Published:	Inderscience 2017
Subjects:	HG4001 Financial management. Business finance. Corporation finance.
Online Access:	http://irep.iium.edu.my/55109/ http://irep.iium.edu.my/55109/ http://irep.iium.edu.my/55109/ http://irep.iium.edu.my/55109/1/Lallama%20et%20al%20%282017%29%20IJEBR.pdf http://irep.iium.edu.my/55109/7/55109_The%20effects%20of%20corporate%20governance%20attributes%20and%20code_Scopus.pdf

id	iium-55109
recordtype	eprints
spelling	iium-551092017-07-06T05:47:21Z http://irep.iium.edu.my/55109/ The effects of corporate governance attributes and code amendments on the performance of Malaysian trading and services firms Laallam, Abdelkader Alom, Fardous Mohamad, Azhar HG4001 Financial management. Business finance. Corporation finance. This study aims to investigate the impact of corporate governance attributes and code amendments of 2012 on the performance of 162 trading and services listed firms in Bursa Malaysia. A corporate governance index score adopted from the Taylor model and formulated based on the MCCG best practices is used to measure the corporate governance attributes level. Return on assets (ROA), return on equity (ROE) and market return measurement (Tobin's Q) are used in this study. A panel data test has been conducted followed by post hoc test in order to assess the changes in firm's performance throughout the period 2010-2014. The findings show a positive significant relationship between corporate governance attributes and firm performance for accounting and market-based proxies. While the relationship between the corporate governance amendment (CGA) and accounting based firm performance proxies ROA and ROE turns out to be negatively significant with market-based firm performance proxy TQ. Inderscience 2017-01 Article PeerReviewed application/pdf en http://irep.iium.edu.my/55109/1/Lallama%20et%20al%20%282017%29%20IJEBR.pdf application/pdf en http://irep.iium.edu.my/55109/7/55109_The%20effects%20of%20corporate%20governance%20attributes%20and%20code_Scopus.pdf Laallam, Abdelkader and Alom, Fardous and Mohamad, Azhar (2017) The effects of corporate governance attributes and code amendments on the performance of Malaysian trading and services firms. International Journal of Economics and Business Research, 13 (1). pp. 72-94. ISSN 1756-9850 E-ISSN 1756-9869 http://www.inderscience.com/info/inarticle.php?artid=81772 DOI: 10.1504/IJEBR.2017.10002645
repository_type	Digital Repository
institution_category	Local University
institution	International Islamic University Malaysia
building	IIUM Repository
collection	Online Access
language	English English
topic	HG4001 Financial management. Business finance. Corporation finance.
spellingShingle	HG4001 Financial management. Business finance. Corporation finance. Laallam, Abdelkader Alom, Fardous Mohamad, Azhar The effects of corporate governance attributes and code amendments on the performance of Malaysian trading and services firms
description	This study aims to investigate the impact of corporate governance attributes and code amendments of 2012 on the performance of 162 trading and services listed firms in Bursa Malaysia. A corporate governance index score adopted from the Taylor model and formulated based on the MCCG best practices is used to measure the corporate governance attributes level. Return on assets (ROA), return on equity (ROE) and market return measurement (Tobin's Q) are used in this study. A panel data test has been conducted followed by post hoc test in order to assess the changes in firm's performance throughout the period 2010-2014. The findings show a positive significant relationship between corporate governance attributes and firm performance for accounting and market-based proxies. While the relationship between the corporate governance amendment (CGA) and accounting based firm performance proxies ROA and ROE turns out to be negatively significant with market-based firm performance proxy TQ.
format	Article
author	Laallam, Abdelkader Alom, Fardous Mohamad, Azhar
author_facet	Laallam, Abdelkader Alom, Fardous Mohamad, Azhar
author_sort	Laallam, Abdelkader
title	The effects of corporate governance attributes and code amendments on the performance of Malaysian trading and services firms
title_short	The effects of corporate governance attributes and code amendments on the performance of Malaysian trading and services firms
title_full	The effects of corporate governance attributes and code amendments on the performance of Malaysian trading and services firms
title_fullStr	The effects of corporate governance attributes and code amendments on the performance of Malaysian trading and services firms
title_full_unstemmed	The effects of corporate governance attributes and code amendments on the performance of Malaysian trading and services firms
title_sort	effects of corporate governance attributes and code amendments on the performance of malaysian trading and services firms
publisher	Inderscience
publishDate	2017
url	http://irep.iium.edu.my/55109/ http://irep.iium.edu.my/55109/ http://irep.iium.edu.my/55109/ http://irep.iium.edu.my/55109/1/Lallama%20et%20al%20%282017%29%20IJEBR.pdf http://irep.iium.edu.my/55109/7/55109_The%20effects%20of%20corporate%20governance%20attributes%20and%20code_Scopus.pdf
first_indexed	2023-09-18T21:17:55Z
last_indexed	2023-09-18T21:17:55Z
_version_	1777411686903316480

The effects of corporate governance attributes and code amendments on the performance of Malaysian trading and services firms

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