en عمومى General پژوهشي Research This study investigates the moderating effect of firm size in the relationship between corporate governance (board size, board independence and ownership concentration) and banks&rsquo; risk-taking (insolvency risk and credit risk). Secondary data (annual reports) was collected from a sample of 21 Malaysian commercial banks covering the 2005&ndash;2014 accounting period. An empirical model using pooled ordinary least squares (OLS) and generalized method of moments (GMM) was used to analyze the data. The results indicate that board size, board independence and ownership concentration negatively associate with bank risk taking. In addition, the study shows that firm size moderates relationship between corporate governance and risk-taking.<br> &nbsp; Corporate Governance, Firm Size, Risk Taking 1 8 http://ijorlu.lahijan.iau.ir/browse.php?a_code=A-10-448-2&slc_lang=en&sid=1 F. Mohammadi Nodeh mnfazel2@gmail.com 10031947532846001209 10031947532846001209 Yes Department of Humanities, Lahijan Branch, Islamic Azad University, Lahijan, Iran A. Ahmadimousaabad aiyuob151@yahoo.com 10031947532846001210 10031947532846001210 No Department of Humanities, Lahijan Branch, Islamic Azad University, Lahijan, Iran A. Mohammadi Nodeh A.Mohammadinodeh@gmail.com 10031947532846001211 10031947532846001211 No Department of management, Aligudarz Branch, Islamic Azad University, Aligudarz, Iran