2021
DOI: 10.1108/mrr-06-2021-0428
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Audit committee characteristics and the moderating effect of Malaysian code of corporate governance on IPO liquidity

Abstract: Purpose This study aims to investigate the link between audit committee characteristics and the liquidity of initial public offerings (IPOs) in Malaysia, which is an emerging economy in Southeast Asia. Another purpose of this study is to examine the moderating effect of the revised Malaysian code of corporate governance (MCCG) on the link between audit committee characteristics and IPO liquidity. Design/methodology/approach The final sample consists of 304 Malaysian IPOs listed in 2002–2017. This study uses … Show more

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Cited by 4 publications
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