Determinants of Accounting-based Performance: Evidence from Bursa Malaysia

• Main Authors: Ismail, Rusmawati, Abdullah, Nur Adiana Hiau, Taufil Mohd, Kamarun Nisham
• Format: Article
• Language: English
• Published: Universiti Utara Malaysia 2018
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/24012/1/IJMS%2024%202%202018%201%2022.pdf; http://repo.uum.edu.my/24012/; http://ijms.uum.edu.my/index.php/current-issues
• Institution: Universiti Utara Malaysia

This study aims to examine the determinants of accounting-based performance of 531 non-financial Malaysian listed companies over the period 2004 to 2012.System generalized method of moments reveals that both prior risk-taking behavior and size are found to be important determinants of performance.A...