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首页> 外文期刊>International Journal of Finance and Accounting >Characteristics and Performance of Audit Committee among Listed Government Linked Companies in Malaysia
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Characteristics and Performance of Audit Committee among Listed Government Linked Companies in Malaysia

机译：马来西亚上市政府联系公司中审核委员会的特征和绩效

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摘要

This paper examines the characteristics of the audit committee towards performance before and after the revised code of corporate governance in October 2007.The review of the code is to improve and strengthen the quality, and the effectiveness of the board and audit committee in the public listed company. In this study, we focus on the Government Linked Companies (GLCs) to look at the reinforcement of the revised corporate governance 2007 among the GLCs as past study has shown puzzling results whether GLCs have fulfilled the requirements by the Malaysia Code of Corporate Governance as reported in the Securities Commission in 2007. The finding showsthat there is an improvement in the corporate governance practice specificallyin the characteristics of the audit committee at the firm and itsinfluence to improve the performance of the firm among the GLCs.
机译：本文探讨了审核委员会在2007年10月修订的《公司治理守则》前后的绩效特点。对该守则的审查旨在提高和加强质量，以及董事会和审计委员会在公众场合中的有效性公司。在这项研究中，我们重点关注政府联系公司（GLC），以研究在GLC中对修订后的2007年公司治理的加强，因为过去的研究表明，令人困惑的结果是，GLC是否满足《马来西亚公司治理守则》的要求。该调查结果表明，公司治理实践尤其在公司审计委员会的特征及其对改善GLC中公司业绩的影响方面得到了改善。

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