Board characteristics and firms' financial reporting quality: the moderating role of financial reporting legislation in Malaysia
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Post millennium period could be considered as a rejuvenation period for both issues of corporate governance and firm's financial reporting quality (FRQ) in the Asian region. Series of corporate and economic events pre and post millennium period had effectively led these intermingling issues to gain prominence in the academic and public policy debate. Primarily, academic debate has suggested that governance is an effective tool through which FRQ could be ensured (Imhoff, 2003; Rezaee, 2003).
Firms , Financial reporting quality (FRQ) , Board characteristics , Corporate governance , Malaysia
Nahar, H. S., Muhamad Sori, Z., Ramadili Mohd, S. M., Hassan, T. (2013). Board characteristics and firms' financial reporting quality: the moderating role of financial reporting legislation in Malaysia. In Mazlina Mustafa, Nur Ashikin Mohd Saat, Siti Zaidah Turmin and Hairul Suhaimi Nahar (Eds.), Research on accountability, governance and finance (pp. 65-93). Serdang, Selangor: UPM Press.