Audit committee financial expertise and real earnings management

The study examines the relationship between audit committee characteristics and real earnings management and test whether this constrains real earnings management activities.With the use of cross-sectional data of 100 companies rated by the Minority Shareholder Watchdog Group Malaysia as best in co...

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Main Authors: Ahmad Zaluki, Nurwati Ashikkin, Badru, Bazeet Olayemi
格式: Conference or Workshop Item
語言:English
出版: 2014
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在線閱讀:http://repo.uum.edu.my/11576/1/A.pdf
http://repo.uum.edu.my/11576/
http://umconference.um.edu.my/
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spelling my.uum.repo.115762016-04-17T06:10:05Z http://repo.uum.edu.my/11576/ Audit committee financial expertise and real earnings management Ahmad Zaluki, Nurwati Ashikkin Badru, Bazeet Olayemi HG Finance The study examines the relationship between audit committee characteristics and real earnings management and test whether this constrains real earnings management activities.With the use of cross-sectional data of 100 companies rated by the Minority Shareholder Watchdog Group Malaysia as best in corporate governance practices in 2011, a multiple regression analysis is carried out.The study found that none of the variables of the audit committee characteristics could constrain real earnings management.The study adds to the existing literature on earnings management, particularly real earnings management. 2014-06-04 Conference or Workshop Item NonPeerReviewed application/pdf en http://repo.uum.edu.my/11576/1/A.pdf Ahmad Zaluki, Nurwati Ashikkin and Badru, Bazeet Olayemi (2014) Audit committee financial expertise and real earnings management. In: 16th Malaysian Finance Association Conference (MFA2014), 4 - 6 June 2014, Sasana Kijang Central Bank of Malaysia, Kuala Lumpur. (Unpublished) http://umconference.um.edu.my/
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutionali Repository
url_provider http://repo.uum.edu.my/
language English
topic HG Finance
spellingShingle HG Finance
Ahmad Zaluki, Nurwati Ashikkin
Badru, Bazeet Olayemi
Audit committee financial expertise and real earnings management
description The study examines the relationship between audit committee characteristics and real earnings management and test whether this constrains real earnings management activities.With the use of cross-sectional data of 100 companies rated by the Minority Shareholder Watchdog Group Malaysia as best in corporate governance practices in 2011, a multiple regression analysis is carried out.The study found that none of the variables of the audit committee characteristics could constrain real earnings management.The study adds to the existing literature on earnings management, particularly real earnings management.
format Conference or Workshop Item
author Ahmad Zaluki, Nurwati Ashikkin
Badru, Bazeet Olayemi
author_facet Ahmad Zaluki, Nurwati Ashikkin
Badru, Bazeet Olayemi
author_sort Ahmad Zaluki, Nurwati Ashikkin
title Audit committee financial expertise and real earnings management
title_short Audit committee financial expertise and real earnings management
title_full Audit committee financial expertise and real earnings management
title_fullStr Audit committee financial expertise and real earnings management
title_full_unstemmed Audit committee financial expertise and real earnings management
title_sort audit committee financial expertise and real earnings management
publishDate 2014
url http://repo.uum.edu.my/11576/1/A.pdf
http://repo.uum.edu.my/11576/
http://umconference.um.edu.my/
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score 13.153044