Since 2014
Board of Director Characteristics and Earnings Management in Malaysia
GSTF Journal on Business Review
View Archive Info| Field | Value | |
| Title |
Board of Director Characteristics and Earnings Management in Malaysia
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| Creator |
., Sohail Ahmed
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| Subject |
—
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| Description |
This paper seeks to study the relation betweenboard of director characteristics as a corporategovernance mechanism and earnings management inthe Malaysian scenario. Earnings management ismeasured by discretionary accruals and for estimatingdiscretionary accruals, Modified Jones Model is used.Board of directors’ characteristics includes number ofmeetings, existence of outside directors, financialexpertise and separation of the roles of chair and chiefexecutive officer. In this study, the multiple linearregressions have been used. To test the hypothesis,cross-sectional and pooled data of 71 companies listedin Bursa Malaysia from 2001 to 2005 were used. Theresults demonstrate that financial expertise arepositively related to earnings management in theMalaysian scenario.
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| Publisher |
GSTF Journal on Business Review (GBR)
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| Contributor |
—
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| Date |
2014-08-20
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://dl6.globalstf.org/index.php/gbr/article/view/183
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| Source |
GSTF Journal on Business Review (GBR); Vol 2, No 4 (2013): Journal on Business Review (GBR)
ISSN: 2251-2888 2010-4804 |
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| Language |
eng
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| Relation |
http://dl6.globalstf.org/index.php/gbr/article/view/183/181
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| Rights |
Copyright (c) 2017 GSTF Journal on Business Review (GBR)
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