Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs
This study supported the claim that corporate governance (CG) mechanisms are able to overcome earnings management (EM) activities specifically from the perspective of family owned companies (FOC) and the non-family owned companies (NFOC). A total sample of 264 public listed companies (PLCs), selecte...
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my.uum.repo.125502020-11-05T02:51:33Z http://repo.uum.edu.my/12550/ Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs Mansor, N. Che Ahmad, Ayoib Ahmad Zaluki, Nurwati Ashikkin Osman, A.H. HD28 Management. Industrial Management This study supported the claim that corporate governance (CG) mechanisms are able to overcome earnings management (EM) activities specifically from the perspective of family owned companies (FOC) and the non-family owned companies (NFOC). A total sample of 264 public listed companies (PLCs), selected based on stratified samplings, were tested. The results showed that for FOC, only number of board meetings held; while for NFOC, independence of directors, audit committee, non-duality, audit committee size, in-house internal audit function and quality differentiated auditors are the CG mechanisms that are found to be able to assist in minimizing the EM activities. Elsevier B.V. 2013 Article PeerReviewed application/pdf en http://repo.uum.edu.my/12550/1/53e.pdf Mansor, N. and Che Ahmad, Ayoib and Ahmad Zaluki, Nurwati Ashikkin and Osman, A.H. (2013) Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs. Procedia Economics and Finance, 7. pp. 221-229. ISSN 22125671 http://dx.doi.org/10.1016/S2212-5671(13)00238-4 doi:10.1016/S2212-5671(13)00238-4 |
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HD28 Management. Industrial Management Mansor, N. Che Ahmad, Ayoib Ahmad Zaluki, Nurwati Ashikkin Osman, A.H. Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs |
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This study supported the claim that corporate governance (CG) mechanisms are able to overcome earnings management (EM) activities specifically from the perspective of family owned companies (FOC) and the non-family owned companies (NFOC). A total sample of 264 public listed companies (PLCs), selected based on stratified samplings, were tested. The results showed that for FOC, only number of board meetings held; while for NFOC, independence of directors, audit committee, non-duality, audit committee size, in-house internal audit function and quality differentiated auditors are the CG mechanisms that are found to be able to assist in minimizing the EM activities. |
format |
Article |
author |
Mansor, N. Che Ahmad, Ayoib Ahmad Zaluki, Nurwati Ashikkin Osman, A.H. |
author_facet |
Mansor, N. Che Ahmad, Ayoib Ahmad Zaluki, Nurwati Ashikkin Osman, A.H. |
author_sort |
Mansor, N. |
title |
Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs |
title_short |
Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs |
title_full |
Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs |
title_fullStr |
Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs |
title_full_unstemmed |
Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs |
title_sort |
corporate governance and earnings management: a study on the malaysian family and non-family owned plcs |
publisher |
Elsevier B.V. |
publishDate |
2013 |
url |
http://repo.uum.edu.my/12550/1/53e.pdf http://repo.uum.edu.my/12550/ http://dx.doi.org/10.1016/S2212-5671(13)00238-4 |
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