Record Details

EARNINGS MANAGEMENT PRACTICES AMONG MUSLIM AND NON-MUSLIM MANAGERS IN MALAYSIA

International Journal of Economics, Management and Accounting

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Field Value
 
Title EARNINGS MANAGEMENT PRACTICES AMONG MUSLIM AND NON-MUSLIM MANAGERS IN MALAYSIA
 
Creator Abdul Rahman, Unvar Muthalib
Dowds, Jack
Cahan, Steven F.
 
Description We study the differences between the earnings management practices of the Muslim managed firms and the non-Muslim managed firms listed on the Kuala Lumpur Stock Exchange in Malaysia. The influence of Muslim managers on the earnings management practices among the sample firms is measured using discretionary accruals. We compile data for 99 firms over a period of 16 years, i.e. from 1980-1996, to estimate the discretionary accruals using regression analysis. The estimated discretionary accruals are then compared with the actual discretionary accruals in 1997 to measure the differences in the earnings management practices. We hypothesise that firms having a majority of Muslim managers will resort to less earnings management than firms that have a majority of non-Muslim managers. The study finds no statistical evidence to uphold the said hypothesis. JEL classification: M41, Z21 Key words: Earnings management, Muslim managers, Malaysia
 
Publisher Kulliyyah of Economics and Management Sciences
 
Date 2013-03-01
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/113
 
Source International Journal of Economics, Management and Accounting; Vol 13 No 2 (2005)
2462-1420
 
Language eng
 
Relation http://journals.iium.edu.my/enmjournal/index.php/enmj/article/view/113/95