The factors that cause companies to be suspended from the Kuala Lumpur stock exchange / Mohd Hassan Che Haat … [et al.]

This is an empirical study of troubled (i.e., PN 4) companies, and their agency costs to outsiders who invest in them. The sample consisted of 21 companies each in three groups made up ofPN4, positive economic profit and negative economic profit companies. The study finds that outside investors in...

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Main Authors: Che Haat, Mohd Hassan, Abd Rahman, Rashidah, Abd Hamid, Nadiah, Mahenthiran, Sakthi
Format: Article
Language:English
Published: Faculty of Accountancy & Accounting Research Institute (ARI) 2006
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/13793/
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author Che Haat, Mohd Hassan
Abd Rahman, Rashidah
Abd Hamid, Nadiah
Mahenthiran, Sakthi
author_facet Che Haat, Mohd Hassan
Abd Rahman, Rashidah
Abd Hamid, Nadiah
Mahenthiran, Sakthi
author_sort Che Haat, Mohd Hassan
building UiTM Institutional Repository
collection Online Access
description This is an empirical study of troubled (i.e., PN 4) companies, and their agency costs to outsiders who invest in them. The sample consisted of 21 companies each in three groups made up ofPN4, positive economic profit and negative economic profit companies. The study finds that outside investors in PN 4 companies incurred extreme agency costs compared to positive economic profit companies because of poor governance. Relative to the control group, PN 4 companies had higher insider ownership, borrowing, and lower equity values. The study highlights the uniqueness of the Malaysian securities law that allows corporate insiders to proactively use monitoring mechanisms to lower agency costs.
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institution Universiti Teknologi MARA
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publishDate 2006
publisher Faculty of Accountancy & Accounting Research Institute (ARI)
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spelling uitm-137932016-07-21T09:20:19Z https://ir.uitm.edu.my/id/eprint/13793/ The factors that cause companies to be suspended from the Kuala Lumpur stock exchange / Mohd Hassan Che Haat … [et al.] mar Che Haat, Mohd Hassan Abd Rahman, Rashidah Abd Hamid, Nadiah Mahenthiran, Sakthi Malaysia Malaysia This is an empirical study of troubled (i.e., PN 4) companies, and their agency costs to outsiders who invest in them. The sample consisted of 21 companies each in three groups made up ofPN4, positive economic profit and negative economic profit companies. The study finds that outside investors in PN 4 companies incurred extreme agency costs compared to positive economic profit companies because of poor governance. Relative to the control group, PN 4 companies had higher insider ownership, borrowing, and lower equity values. The study highlights the uniqueness of the Malaysian securities law that allows corporate insiders to proactively use monitoring mechanisms to lower agency costs. Faculty of Accountancy & Accounting Research Institute (ARI) 2006 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13793/1/AJ_MOHD%20HASSAN%20CHE%20HAAT%20MAR%2006.pdf Che Haat, Mohd Hassan and Abd Rahman, Rashidah and Abd Hamid, Nadiah and Mahenthiran, Sakthi (2006) The factors that cause companies to be suspended from the Kuala Lumpur stock exchange / Mohd Hassan Che Haat … [et al.]. (2006) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review.html>, 5 (1). pp. 115-138. ISSN 1675-4077 https://mar.uitm.edu.my/
spellingShingle Malaysia
Malaysia
Che Haat, Mohd Hassan
Abd Rahman, Rashidah
Abd Hamid, Nadiah
Mahenthiran, Sakthi
The factors that cause companies to be suspended from the Kuala Lumpur stock exchange / Mohd Hassan Che Haat … [et al.]
title The factors that cause companies to be suspended from the Kuala Lumpur stock exchange / Mohd Hassan Che Haat … [et al.]
title_full The factors that cause companies to be suspended from the Kuala Lumpur stock exchange / Mohd Hassan Che Haat … [et al.]
title_fullStr The factors that cause companies to be suspended from the Kuala Lumpur stock exchange / Mohd Hassan Che Haat … [et al.]
title_full_unstemmed The factors that cause companies to be suspended from the Kuala Lumpur stock exchange / Mohd Hassan Che Haat … [et al.]
title_short The factors that cause companies to be suspended from the Kuala Lumpur stock exchange / Mohd Hassan Che Haat … [et al.]
title_sort factors that cause companies to be suspended from the kuala lumpur stock exchange / mohd hassan che haat … [et al.]
topic Malaysia
Malaysia
url https://ir.uitm.edu.my/id/eprint/13793/
https://ir.uitm.edu.my/id/eprint/13793/