The effect of board structure and institutional ownership structure on earnings management

• Main Authors: Wong, Shi Yang, Loo, Sin Chun, Ramadilli Mohd, Shamsher Mohamad
• Format: Article
• Language: English
• Published: Faculty of Economics and Management, Universiti Putra Malaysia 2009
• Online Access: http://psasir.upm.edu.my/id/eprint/39469/1/39469.pdf; http://psasir.upm.edu.my/id/eprint/39469/; http://econ.upm.edu.my/ijem/vol3_no2.htm

The study examines the role of outside directors and institutional shareholders in constraining the earnings management activities. A sample of 613 firms from construction, industrial products and consumer products sectors were selected from the main board. The time period covered for this study was...