Earnings management practices between government linked and Chinese family linked companies

• Main Authors: Jow, Wai Yen, Loo, Sin Chun, Zainal Abidin, Sazali, Amin Noordin, Bany Ariffin
• Format: Article
• Language: English
• Published: Faculty of Economics and Management, Universiti Putra Malaysia 2007
• Online Access: http://psasir.upm.edu.my/id/eprint/674/1/bab05.pdf; http://psasir.upm.edu.my/id/eprint/674/; http://econ.upm.edu.my/ijem/vol1_no3.htm

This paper investigates the prevalence of earnings management between government linked companies (GLCs) and Chinese family linked companies (CFLCs). Information on twenty five companies from each ownership structure were collected, for the years 2004 to 2005.The findings reveal that GLCs have a ten...