Abstract:This paper aims to explore the effects of chief executive officer (CEO) characteristics on managerial risk-taking behaviour and the moderating impact of audit committee (AC) ownership and ethnicity in this relationship. The underlining theory employed in this study is the upper echelons theory (UET). Data were hand-collected from annual reports of the top 100 Malaysian PLCs over 2015-2020 and were analysed through multiple regression analysis and Hayes' process moderation analysis. The findings suggest that CE… Show more
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