Creative accounting and financial performance of public listed companies in Malaysia / Mazurina Mohd Ali … [et al.]

Worldwide corporate failure has become one of major issue discussed related to excessive practice of creative accounting. Creative accounting inclusive of income smoothing is conducted with the intention to indicate company performance aligned with the companies’ objective. This empirical study is c...

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Main Authors: Mohd Ali, Mazurina, Haron, Noor Hasniza, Othman, Nur Ain, Hasnan, Suhaily
Format: Book Section
Language:English
Published: Faculty of Accountancy 2019
Subjects:
Online Access:http://ir.uitm.edu.my/id/eprint/44182/1/44182.pdf
http://ir.uitm.edu.my/id/eprint/44182/
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spelling my.uitm.ir.441822021-04-12T02:57:30Z http://ir.uitm.edu.my/id/eprint/44182/ Creative accounting and financial performance of public listed companies in Malaysia / Mazurina Mohd Ali … [et al.] Mohd Ali, Mazurina Haron, Noor Hasniza Othman, Nur Ain Hasnan, Suhaily Accounting. Bookkeeping Financial management. Business finance. Corporation finance Worldwide corporate failure has become one of major issue discussed related to excessive practice of creative accounting. Creative accounting inclusive of income smoothing is conducted with the intention to indicate company performance aligned with the companies’ objective. This empirical study is conducted with an objective to examine the relationship of creative accounting practices (measured by income smoothing and tax avoidance) and the impact of financial performance (measured using return of assets) of Malaysian public listed companies. Income smoothing and tax avoidance are some of the important element being discussed together with creative accounting practices and financial performance. This research is conducted by selecting 410 public listed companies in Bursa Malaysia by using purposive sampling. The secondary data was collected from data stream and from the information disclosed in website of the selected public listed companies. Descriptive and inferential statistics together with multiple linear regression technique were performed by using Statistical Package for Social Sciences Software (SPSS) to test variables under study. The result indicates that there is a positive relationship between income smoothing and return of assets (ROA) in Malaysian public listed companies. Agency theory is used to support the analysis and results of the research. Faculty of Accountancy 2019 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/44182/1/44182.pdf Mohd Ali, Mazurina and Haron, Noor Hasniza and Othman, Nur Ain and Hasnan, Suhaily (2019) Creative accounting and financial performance of public listed companies in Malaysia / Mazurina Mohd Ali … [et al.]. In: ICAM2019 – International Conference on Accounting and Management. Faculty of Accountancy, Universiti Teknologi MARA Puncak Alam, Selangor, p. 104. ISBN 978-967-17038-0-9
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Accounting. Bookkeeping
Financial management. Business finance. Corporation finance
spellingShingle Accounting. Bookkeeping
Financial management. Business finance. Corporation finance
Mohd Ali, Mazurina
Haron, Noor Hasniza
Othman, Nur Ain
Hasnan, Suhaily
Creative accounting and financial performance of public listed companies in Malaysia / Mazurina Mohd Ali … [et al.]
description Worldwide corporate failure has become one of major issue discussed related to excessive practice of creative accounting. Creative accounting inclusive of income smoothing is conducted with the intention to indicate company performance aligned with the companies’ objective. This empirical study is conducted with an objective to examine the relationship of creative accounting practices (measured by income smoothing and tax avoidance) and the impact of financial performance (measured using return of assets) of Malaysian public listed companies. Income smoothing and tax avoidance are some of the important element being discussed together with creative accounting practices and financial performance. This research is conducted by selecting 410 public listed companies in Bursa Malaysia by using purposive sampling. The secondary data was collected from data stream and from the information disclosed in website of the selected public listed companies. Descriptive and inferential statistics together with multiple linear regression technique were performed by using Statistical Package for Social Sciences Software (SPSS) to test variables under study. The result indicates that there is a positive relationship between income smoothing and return of assets (ROA) in Malaysian public listed companies. Agency theory is used to support the analysis and results of the research.
format Book Section
author Mohd Ali, Mazurina
Haron, Noor Hasniza
Othman, Nur Ain
Hasnan, Suhaily
author_facet Mohd Ali, Mazurina
Haron, Noor Hasniza
Othman, Nur Ain
Hasnan, Suhaily
author_sort Mohd Ali, Mazurina
title Creative accounting and financial performance of public listed companies in Malaysia / Mazurina Mohd Ali … [et al.]
title_short Creative accounting and financial performance of public listed companies in Malaysia / Mazurina Mohd Ali … [et al.]
title_full Creative accounting and financial performance of public listed companies in Malaysia / Mazurina Mohd Ali … [et al.]
title_fullStr Creative accounting and financial performance of public listed companies in Malaysia / Mazurina Mohd Ali … [et al.]
title_full_unstemmed Creative accounting and financial performance of public listed companies in Malaysia / Mazurina Mohd Ali … [et al.]
title_sort creative accounting and financial performance of public listed companies in malaysia / mazurina mohd ali … [et al.]
publisher Faculty of Accountancy
publishDate 2019
url http://ir.uitm.edu.my/id/eprint/44182/1/44182.pdf
http://ir.uitm.edu.my/id/eprint/44182/
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score 13.211869