Based on the knowledge you gathered from the resources on topics 1 and 2 on Moodle, the discussion during tutorial classes in weeks 2 and 3, and the two articles, answer the following questions:

a) In the Serba Dinamik Holdings Bhd (SDHB) case context, what are the possible consequences of failing to make financial statements available to the company's shareholders, lenders and suppliers? How important is the publication of well-regulated annual reports to the efficiency of the corporate sector?

b) Concerning the plan to privatise Boustead Holding Berhad (BHB) by its controlling shareholder LTAT, explain the reasons behind the plan and its advantages and challenges.