Mei Yee Lee

Monash University (Malaysia) · Accounting

In Dewan Undangan Negeri Kelantan & Ors (State Legislative Assembly of Kelantan (‘SLAK’) & Ors) v Nordin Salleh & Anor the first and second respondents had contested and won seats in the 1990 election to the SLAK. Shortly after the 1990 elections, the SLAK amended the Constitution of the state of Kelantan by inserting in it a new article, art XXXIA...

The remedy in the Malaysian law of defamation has, in keeping with the English law of defamation, been solely an award of damages. However, it has recently been established that the court trying a defamation case has the jurisdiction to order the defendant to tender an apology to the plaintiff ('the apology order') in addition to or in substitution...

This study examines whether the withholding of bad news from shareholders by managers is influenced by the different types of political connections that a firm may have. Specifically, we investigate whether the length of political connections, different types of ownership structures of politically connected firms, and different kinds of political t...

We examine the role that corporate governance plays in moderating the association between political connections and firm value when an unexpected but peaceful shift in political power takes place. Using the 2018 general election in Malaysia as our event, we find that the stock market reacts positively (negatively) to politically connected firms (PC...

This paper examines the impact of generational differences between Chief Executive Officer (CEO) with regards to risk taking, proxied by corporate leverage. Further, we investigate whether this relationship is exacerbated or attenuated by political connections. Using a Malaysian dataset for the period 2005 to 2016, we find that CEO Builders (Genera...

This study examines whether political connections and corporate governance influence effective tax rates of public listed companies (PLCs) in Malaysia. The sample consists of 541 firm‑year observations from seven industries listed in the Kuala Lumpur Stock Exchange (now known as Bursa Malaysia) covering three years from 2010 to 2012. The main findi...

This study employs a qualitative approach to investigate the perceptions of professionals regarding tax evasion and avoidance in the informal sectors in Malaysia. We estimate tax evasion due to hidden income in Malaysia approximates MYR 44.97 billion (A$ 13.87 billion), around 5.4 per cent of gross domestic product in 2014. We used a survey to seek...

International Company and Commercial Law Review 28 (11), N75-N78 Outlines the Indian goods and services tax (GST) legislation that entered into force on 1 July 2017, including: the three components and four tiers of the GST regime; the background to the 2017 measures; and the uncertainties over the regime's economic and administrative impact.

This study examines the relationship between social change demands and tactical decision making processes resulting from apparent global-warming and climate-change by employing an action research methodology. The objective was to uncover the perceptions of Malaysian corporate management concerning the present debate on climate change. These corpora...

This paper covers a global topical issue, that is, greenhouse gas emissions (GHG) and outlines how the Malaysian government uses taxation tools to curb its abuse. The authors are highlighting that tax policy should play a significant role in reducing greenhouse gas emissions in Malaysia so as to sustain a clean environment. Malaysia is fast develo...