Corporate reputation is companies’ most valuable asset as it can position them to gain competitive advantages that lead to sustainable performance. Therefore, understanding the factors that influence corporate reputation is vital for a company’s survival. The study objectives were to investigate the effects of corporate governance and the quality of environmental and social reporting on corporate reputation. Additionally, this study examined the role of environmental and social reporting quality on the relationship between these two variables. This study used secondary data collected from multiple sources such as the Thomson Data Stream database and annual reports of publicly listed Malaysian companies between 2017 and 2018. The results showed that corporate governance effectiveness and environmental and social reporting quality positively influence corporate reputation. Additionally, the quality of environmental and social reporting mediates the relationship between corporate governance and corporate reputation. This study bridges research gaps by providing evidence for the impact of effective corporate governance, specifically board diversity, on corporate reputation in Malaysia. The findings can help companies to establish criteria and qualifications for the appointment of new board members. The members must have the right combination of skills, knowledge, experience and independent elements that enable them to make decisions to meet companies’ objectives.

This study examines the direct effects of firm�s characteristics such as board structure and capital structure on divided per share as a proxy of firm�s performance and interaction between board structure and capital structure on dividend. The fixed effect regression uses a sample of 361 non-financial Malaysian listed firms over the period of 2002 to 2007. The decision made by the board of directors with duality role of Chairman cum Chief Executive Officer and larger board size to pay dividend demonstrates that duality role of chairman cum chief executive officer have negative effect on dividend payment but not outside independent director(s). The interaction between board structure namely duality, independent directors, board size and capital structure namely debt ratio reveals that duality weakens the negative effect of debt ratio on dividend while independent directors strengthens the negative effect of debt ratio on dividend payment. Overall, the results of this study may be summarized to suggest that distributable income to shareholders increases through a balanced financing decision between capital structure choice and dividend payment made by the board of directors that possessed duality role.

This study investigates an auditor's fraud detection gap (FDG) in Gulf Cooperation Council (GCC) companies by comparing the result of the fraud detection models (namely the Beneish M-score, Dechow F-score, and Altman Z-score) with an actual of audit opinion given by the auditors. Prior scholars documented that financial models are accurate and important measurements in fraud detection. However, the majority of fraud cases in the region are revealed accidentally which indicates the unclear role of the internal and external auditor. The data consists of 365 companies operated in the GCC for the period from 2015 to 2017 with a total of 1,095 observations. The study found that the success rate of detecting financial statement frauds for Dechow F model is much higher than Beneish M or Altman Z models. The result also indicated that the highest FDG-score results were obtained by the Dechow F model. However, the Beneish M model can detect financial statements' fraud better for companies associated to local audit firms as compared to international audit firms. Additionally, Big 4 audit firms are associated with a lower FDG in Beneish M model but increase FDG in Altman Z model. Hence, the study supported the inclusion of statistical models, to a certain extent, as an alternative or supplementary method that assisted in making better decision-making for companies within the Gulf States. The regulators, policy maker, and practitioners, mainly the audit firms must concern that the ability to detect financial statement's fraud can be enhanced by utilizing the appropriate fraud detection model.

A trading strategy is merely a technique that determines the criteria under which securities can be purchased or sold in a financial market. When it comes to trading strategy, there are two strategies that are commonly used, technical analysis and fundamental analysis. This paper shows a bibliometric analysis of the publications related to trading strategies. The objective is to ascertain and evaluate the contribution of the past studies in the financial trading strategy domain. According to findings, the emerging research themes in recent years in financial trading strategies are systematic computerized strategies such as machine learning. This report also evaluates a citation and co-citation analysis. The authors have examined the most influential research papers, authors, institutions, and journals. A dataset of 328 journals got extracted from Scopus through a bibliometric approach (for the period: 2001-2021). This bibliometric analysis has got supplemented by network analysis using "Visualization of similarities, (VOS) viewer" software. This data analysis could serve as a starting point for future researchers.

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