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The Effect of Malaysian Corporate Governance on Firm Performance During Covid-19 Pandemic

Table 1: Measurement of Variables

Variables Measurement References
TOBIN Q (Market value of shareholders' equity + Book value of firm's liabilities) / Book value of a firm's assets at the year's end. (Mohd Suffian et al., 2015; Mohd Suffian, 2021; Suffian et al., 2022)
Board Size The total number of directors on the firm’s governing bodies at the end of the year. (Mohd Suffian, 2021; Waheed & Malik, 2019)
Board Independence The proportion of independent directors. (Malaysian Code of Corporate Governance, 2021; Mohd Suffian, 2021; Tulung & Ramdani, 2018)
Board Meeting The number of board meetings is held throughout the financial year. (Eluyela et al., 2018; Malaysian Code of Corporate Governance, 2021; Mohd Suffian, 2021)
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