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Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim

This paper examines the relationship between earnings management and management incentive among public listed companies. The study uses a cross-sectional study where real activity manipulation on cash flow being used as proxy for earnings management. Data has been collected from 2010-2012 annual fin...

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Main Author: Ibrahim, Mohd Tarmizi
Format: Thesis
Language:English
Published: 2013
Online Access:https://ir.uitm.edu.my/id/eprint/16334/1/TM_MOHD%20TARMIZI%20IBRAHIM%20AC%2013_5.pdf
https://ir.uitm.edu.my/id/eprint/16334/
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spelling my.uitm.ir.163342022-04-13T01:20:38Z https://ir.uitm.edu.my/id/eprint/16334/ Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim Ibrahim, Mohd Tarmizi This paper examines the relationship between earnings management and management incentive among public listed companies. The study uses a cross-sectional study where real activity manipulation on cash flow being used as proxy for earnings management. Data has been collected from 2010-2012 annual financial statements and DataStream of public listed companies in Malaysia. The study shows that earnings management techniques being used among the Malaysian public listed companies and its relationship with management incentive. Results indicate that management of Malaysian public listed companies use earnings management techniques in order to report positive performance of the company over the years. In addition to that result also shows that only free cash flow incentive has significant relationship with earnings management whereas the study fails to find any significant relationship between debt covenant and earnings management. Since there is little research on this area among Malaysian Public Listed Companies, this study will provide empirical evidence the use of earnings management and it relationship with management incentive. 2013-12 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/16334/1/TM_MOHD%20TARMIZI%20IBRAHIM%20AC%2013_5.pdf (2013) Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim. Masters thesis, thesis, Universiti Teknologi MARA.
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description This paper examines the relationship between earnings management and management incentive among public listed companies. The study uses a cross-sectional study where real activity manipulation on cash flow being used as proxy for earnings management. Data has been collected from 2010-2012 annual financial statements and DataStream of public listed companies in Malaysia. The study shows that earnings management techniques being used among the Malaysian public listed companies and its relationship with management incentive. Results indicate that management of Malaysian public listed companies use earnings management techniques in order to report positive performance of the company over the years. In addition to that result also shows that only free cash flow incentive has significant relationship with earnings management whereas the study fails to find any significant relationship between debt covenant and earnings management. Since there is little research on this area among Malaysian Public Listed Companies, this study will provide empirical evidence the use of earnings management and it relationship with management incentive.
format Thesis
author Ibrahim, Mohd Tarmizi
spellingShingle Ibrahim, Mohd Tarmizi
Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
author_facet Ibrahim, Mohd Tarmizi
author_sort Ibrahim, Mohd Tarmizi
title Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_short Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_full Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_fullStr Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_full_unstemmed Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_sort opportunistic behavior in malaysian public listed companies: the relationship between earnings management and management incentive / mohd tarmizi ibrahim
publishDate 2013
url https://ir.uitm.edu.my/id/eprint/16334/1/TM_MOHD%20TARMIZI%20IBRAHIM%20AC%2013_5.pdf
https://ir.uitm.edu.my/id/eprint/16334/
_version_ 1731229045316648960
score 13.211869

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