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Real Earnings Management in Family Group Affiliation: A Research Proposal

Financial frauds and reporting quality of annual reports continue to be topics of interest in business and accounting research. Financial manipulations involving both Accrual Earnings Management (AEM) and Real Earnings Management (REM) are getting the attention of both the corporate sector and the p...

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Main Authors: Noorhayati, Mansor, Wan Nadiah, W Abdul Rahman
Format: Article
Language:English
Published: 2018
Subjects:
HF5601 Accounting
HG Finance
Online Access:http://eprints.unisza.edu.my/6017/1/FH02-FKI-18-21154.pdf
http://eprints.unisza.edu.my/6017/
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spelling my-unisza-ir.60172022-03-06T06:51:31Z http://eprints.unisza.edu.my/6017/ Real Earnings Management in Family Group Affiliation: A Research Proposal Noorhayati, Mansor Wan Nadiah, W Abdul Rahman HF5601 Accounting HG Finance Financial frauds and reporting quality of annual reports continue to be topics of interest in business and accounting research. Financial manipulations involving both Accrual Earnings Management (AEM) and Real Earnings Management (REM) are getting the attention of both the corporate sector and the public due to the continuing complexity of business structures and arrangements. To date, research on managing real earnings through business group affiliation is still scarce and largely unexplored especially in developing countries. Previous studies suggest that family group affiliation contribute to the earnings manipulation. This is a major concern in Malaysia since more than fifty per cent of its publicly own companies are dominated by family group businesses. This unique characteristic and the limited research on REM provide the main justifications for this study. The primary objective of this article is to present the literature on REM and propose a new research model to further highlight the influence of family group affiliation on REM activities in listed companies. The new research will cover a ten-year period from year 2006 until 2015 which coincides with different market conditions. These different environments may affect REM practices differently and the findings are expected to provide new insight on REM behaviour of family group affiliated companies in different market conditions. This study will enhance awareness and knowledge of REM and assist policy makers in improving the current governance mechanisms thus, strengthening the regulations and governance strategies in the capital market. 2018-12 Article PeerReviewed text en http://eprints.unisza.edu.my/6017/1/FH02-FKI-18-21154.pdf Noorhayati, Mansor and Wan Nadiah, W Abdul Rahman (2018) Real Earnings Management in Family Group Affiliation: A Research Proposal. International Journal of Accounting, Finance and Business, 3 (11). pp. 82-96. ISSN 0128-1844
institution Universiti Sultan Zainal Abidin
building UNISZA Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Sultan Zainal Abidin
content_source UNISZA Institutional Repository
url_provider https://eprints.unisza.edu.my/
language English
topic HF5601 Accounting
HG Finance
spellingShingle HF5601 Accounting
HG Finance
Noorhayati, Mansor
Wan Nadiah, W Abdul Rahman
Real Earnings Management in Family Group Affiliation: A Research Proposal
description Financial frauds and reporting quality of annual reports continue to be topics of interest in business and accounting research. Financial manipulations involving both Accrual Earnings Management (AEM) and Real Earnings Management (REM) are getting the attention of both the corporate sector and the public due to the continuing complexity of business structures and arrangements. To date, research on managing real earnings through business group affiliation is still scarce and largely unexplored especially in developing countries. Previous studies suggest that family group affiliation contribute to the earnings manipulation. This is a major concern in Malaysia since more than fifty per cent of its publicly own companies are dominated by family group businesses. This unique characteristic and the limited research on REM provide the main justifications for this study. The primary objective of this article is to present the literature on REM and propose a new research model to further highlight the influence of family group affiliation on REM activities in listed companies. The new research will cover a ten-year period from year 2006 until 2015 which coincides with different market conditions. These different environments may affect REM practices differently and the findings are expected to provide new insight on REM behaviour of family group affiliated companies in different market conditions. This study will enhance awareness and knowledge of REM and assist policy makers in improving the current governance mechanisms thus, strengthening the regulations and governance strategies in the capital market.
format Article
author Noorhayati, Mansor
Wan Nadiah, W Abdul Rahman
author_facet Noorhayati, Mansor
Wan Nadiah, W Abdul Rahman
author_sort Noorhayati, Mansor
title Real Earnings Management in Family Group Affiliation: A Research Proposal
title_short Real Earnings Management in Family Group Affiliation: A Research Proposal
title_full Real Earnings Management in Family Group Affiliation: A Research Proposal
title_fullStr Real Earnings Management in Family Group Affiliation: A Research Proposal
title_full_unstemmed Real Earnings Management in Family Group Affiliation: A Research Proposal
title_sort real earnings management in family group affiliation: a research proposal
publishDate 2018
url http://eprints.unisza.edu.my/6017/1/FH02-FKI-18-21154.pdf
http://eprints.unisza.edu.my/6017/
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score 13.211869

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