Corporate governance and earnings management among shariah compliant companies in Malaysia: a review of literature

• Main Author: Mohamad-Zainal, Norhanim
• Format: Conference or Workshop Item
• Language: English
• Published: 2019
• Subjects: HD28 Management. Industrial Management
• Online Access: http://repo.uum.edu.my/26666/1/ZAWED%202019%20397%20406.pdf; http://repo.uum.edu.my/26666/

Corporate governance is one of the vital parts of any corporation’s development, as it plays a role in designing and promoting principles of fairness, accountability and transparency. There has been much debate and discourse on the issue of corporate governance for many years such as earnings management and others. The concept of corporate governance is becoming much more popular since there have been more corporate failures due to ineffective governance. As Islamic businesses are currently gaining worldwide acceptance, Malaysia is becoming a centre for Islamic business activities. The concerns for Shariah-compliance have brought a new dimension of governance which falls under the corporate governance framework called Shariah governance. The main purpose of this paper is to highlight the corporate governance and the occurrence of earnings management among the Shariah-compliant companies as discussed in literature. This paper extends the current literature on corporate governance in Malaysia. This paper should be able to assist the regulators, industrial players, Shariah advisors and researchers regarding the corporate governance and earnings management among Shariah-compliant companies in Malaysia.