The Moderating Effect of Surplus Free Cash Flow on Ownership Structure Earnings Quality Relationship

• Main Authors: Al-Dhamari, Redwhan Ahmed, Ku Ismail, Ku Nor Izah
• Format: Article
• Language: English
• Published: UUM Press 2011
• Subjects: HG Finance
• Online Access: https://repo.uum.edu.my/id/eprint/30333/1/IPBJ%2003%2001%202011%201-15.pdf; https://repo.uum.edu.my/id/eprint/30333/; https://e-journal.uum.edu.my/index.php/gbmr/article/view/16880

Theoretically, good corporate governance mechanisms are expected to enhance the quality of reported earnings to financial statement users. Nevertheless, some existent literature on the association between ownership structure and earnings quality in both developed and developing countries have report...