Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah

• Main Authors: Mamat, Marini, Abdullah, Azizah
• Format: Article
• Language: English
• Published: 2013
• Subjects: Balance sheet. Financial statements. Corporation reports. Including pro forma statements; Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure; Earnings management; Malaysia
• Online Access: https://ir.uitm.edu.my/id/eprint/61235/1/61235.pdf; https://ir.uitm.edu.my/id/eprint/61235/; http://myjms.mohe.gov.my/index.php/tifej

Investors and potential investors normally rely on the information contain in financial statement to make investment decision. These suggest that shareholders of company are concerned with board of directors’ characteristics that might influence the reliability of financial accounting report. This...