Employee stock options and real earnings management through accretive share buyback in Malaysia

• Main Authors: Alquhaif, Abdulsalam Saad, Abdul Latif, Rohaida, Chandren, Sitraselvi
• Format: Article
• Language: English
• Published: Akademia Baru 2017
• Subjects: HD28 Management. Industrial Management
• Online Access: http://repo.uum.edu.my/25858/1/ARBMS%208%201%202017%2076%2084.pdf; http://repo.uum.edu.my/25858/; http://www.akademiabaru.com/doc/ARBMSV8_N1_P76_84.pdf

We examine the association between employee stock options and real earnings management through accretive buyback programs. Our study uses unbalanced panel logistic estimation model for a sample of 601 firms’ observations that involved in accretive share buyback over the period 2010-2015. The outcom...