Výsledky vyhledávání - "S. Susela Devi"

Akademický článek

Panel Dataset of Ethical Commitment Disclosures in Malaysia

Autor: Hafiza Aishah Hashim, Ahmad Firdhauz Zainul Abidin, Zalailah Salleh, S. Susela Devi

Publikováno v: Data in Brief, Vol 30, Iss , Pp 105624- (2020)

Panel dataset in this article contains information on the ethical commitment disclosures of Malaysian publicly listed companies. The data presented is related to the research article entitled “Ethical Practice Disclosure of Malaysian Public Listed

Externí odkaz: https://doaj.org/article/87db66527a6d4e1fbeb508c4111580f9

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Akademický článek

Politically Connected, Internal Governance Mechanisms and Audit Fees in Malaysia

Autor: I. K. Norziaton, S. Susela Devi, Chan Wai Meng

Publikováno v: Asian Journal of Accounting Perspectives, Vol 10, Iss 1, Pp 36-51 (2017)

This research is conducted in the Malaysian corporate setting with the presence of favoured companies or politically connected companies (PCON). PCON companies are perceived by the market and external auditors to be riskier than non-politically conne

Externí odkaz: https://doaj.org/article/5e096465339646de882e934923fffe2f

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Akademický článek

ACCOUNTING PARADIGM OF LIVED EXPERIENCES IN ACTION RESEARCH: THE CASE OF MALAYSIAN PLANTATION WORKERS

Autor: S. Susela DEVI, Edward WONG SEK KHIN, Ratnam ALAGIAH

Publikováno v: Review of Agricultural and Applied Economics, Vol 17, Iss 2, Pp 78-83 (2014)

This paper introduces action research as a possible new method to reduce the distance between idealism and accounting practice, thus contributing to the accounting literature. The source of this paper is an on-going large research project. The projec

Externí odkaz: https://doaj.org/article/6927b34168f44c82a50c061751e8e3a0

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Elektronická kniha

Accounting in Asia

Autor: S. Susela Devi, Keith Hooper, Shahzad Uddin, Mathew Tsamenyi

'This thematic volume covers issues such as Executive compensation and corporate governance with special reference to Bangladesh; leading companies in India; Fraudulent Financial Reporting; Non-financial performance measures and performance relations

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Government Subsidisation and Shareholder Wealth Impact: Evidence from Malaysia

Autor: Philip Sinnadurai, S. Susela Devi, Ravichandran Subramaniam, Kyungyoung Ko

Publikováno v: Journal of Risk and Financial Management
Volume 14
Issue 9
Journal of Risk and Financial Management, Vol 14, Iss 396, p 396 (2021)

This paper investigates the shareholder wealth impact of government investment in listed companies (and by extension, government subsidisation of those companies), using data from Malaysia. We distinguish two overlapping categories of government-rela

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::58290989462546316c0f2d39e2ebf51a

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The influence of government shareholding on dividend policy in Malaysia

Autor: Philip Sinnadurai, S. Susela Devi, Ravichandran Subramaniam

Publikováno v: International Journal of Financial Studies, Vol 9, Iss 49, p 49 (2021)
International Journal of Financial Studies
Volume 9
Issue 3

We investigate the association between dividend policy and government shareholding, using Malaysian data. We hypothesize a positive association. We contribute to the literature about dividend policy. Unique features of our study include adaptations t

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8e4fc9476b15c69c257d48258f60e9b7
https://hdl.handle.net/10419/257794

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Independent Directors' Tenure, Expropriation, Related Party Transactions, and Firm Value

Autor: S. Susela Devi, Chee Yoong Liew

This chapter analyses the relationship between related party transactions (RPT) and firm value and whether independent directors' tenure (IDT) strengthens or weakens this relationship. Further, it examines ownership concentration's role on this moder

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0862de6a602bf3ec0ec71dc6f6ee11cd
https://doi.org/10.4018/978-1-7998-2136-6.ch009

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Family Firms, Banks And Firm Value: Evidence From Malaysia

Autor: Chee Yoong Liew, S. Susela Devi

Publikováno v: SSRN Electronic Journal.

PurposeThis paper examines the relationship between the number of domestic banks that the firm engages with and firm value and how this relationship is moderated by ownership concentration at low and very high level on a sample of Malaysian family an

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a92099e8c74a8a5609978fecd27c609a
https://doi.org/10.2139/ssrn.3589494

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Why do firms invest in accounts receivable? An empirical investigation of the Malaysian manufacturing sector

Autor: Salima Paul, Cherif Guermat, S. Susela Devi

Publikováno v: Journal of Accounting in Emerging Economies. 8:166-184

Purpose The purpose of this paper is to investigate the factors that influence Malaysian manufacturing sector investment in accounts receivable (AR), an asset seen by many as one of the riskiest in any company’s balance sheet. Design/methodology/ap

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::fd0ca74cf211a573759231c891ec5e89
https://doi.org/10.1108/jaee-01-2017-0005

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