“…The dynamic panel estimation also reveals that the estimated coefficient of company size (SIZE i,t ) on performance is statistically positive and significant at the 99 percent confidence level, indicating that one percentage point increase in SIZE i,t would be reflected in 0.0648 percentage point increase in PERFroa i,t . The positive relationship is consistent with the findings of past studies (Chang & Thomas, 1989;Majumdar, 1997;Mukherji et al, 1997;Dimson et al, 2002;Schwert, 2003;Mohd Ali, 2006;Aljifri & Moustafa, 2007;Yang & Chen, 2009;Saliha & Abdessatar, 2011;Muritala, 2012;Kipesha, 2013;Chaibi et al, 2014;Akben-Selcuk, 2016) hence, it verifies the importance of size in influencing the performance of the Malaysian listed companies. The result also reported that corporate performance is negatively (positively) afffected by RISKSTDroa i,t (FSlack i,t ), but the relationship is only marginally significant at the 90 percent confidence level.…”