Cover Image

The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin

The primary objective of this study is to investigate whether there is relationship between family ownership and controls with discretionary accruals in Malaysia. This study employed a sample of 478 listed firm's observation of Malaysian listed companies in the period of year 2012. The samples...

Full description

Saved in:
Bibliographic Details
Main Author: Mohd Zin, Nor Hannan
Format: Thesis
Language:English
Published: 2013
Online Access:https://ir.uitm.edu.my/id/eprint/17182/2/TM_NOR%20HANNAN%20MOHD%20ZIN%20AC%2013_5.pdf
https://ir.uitm.edu.my/id/eprint/17182/
Tags: Add Tag
No Tags, Be the first to tag this record!
id my.uitm.ir.17182
record_format eprints
spelling my.uitm.ir.171822022-04-11T03:27:25Z https://ir.uitm.edu.my/id/eprint/17182/ The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin Mohd Zin, Nor Hannan The primary objective of this study is to investigate whether there is relationship between family ownership and controls with discretionary accruals in Malaysia. This study employed a sample of 478 listed firm's observation of Malaysian listed companies in the period of year 2012. The samples consist of 275 family firms and 203 non family firms. First, the study examines the association between discretionary accruals with family ownership. The result suggest that discretionary accruals has association with the family ownership which indicates that high percentage of the firm's share hold by families will result in low accounting discretion being reported (Machunga and Teitel, 2009). Second, this study examines the association between discretionary accruals with family controls. Surprisingly, the result suggests that discretionary accrual has association with the family controls. This indicates that high percentage of family members being appointed and holds position in the board result in high accounting discretion. This study also found that firm size, leverage, board size, directors independence, return on equity, CEO duality, BIG 4 auditors and industry influence discretionary accruals occurrence in family firms specifically in Malaysian environment. 2013-12 Thesis NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/17182/2/TM_NOR%20HANNAN%20MOHD%20ZIN%20AC%2013_5.pdf (2013) The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin. 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 The primary objective of this study is to investigate whether there is relationship between family ownership and controls with discretionary accruals in Malaysia. This study employed a sample of 478 listed firm's observation of Malaysian listed companies in the period of year 2012. The samples consist of 275 family firms and 203 non family firms. First, the study examines the association between discretionary accruals with family ownership. The result suggest that discretionary accruals has association with the family ownership which indicates that high percentage of the firm's share hold by families will result in low accounting discretion being reported (Machunga and Teitel, 2009). Second, this study examines the association between discretionary accruals with family controls. Surprisingly, the result suggests that discretionary accrual has association with the family controls. This indicates that high percentage of family members being appointed and holds position in the board result in high accounting discretion. This study also found that firm size, leverage, board size, directors independence, return on equity, CEO duality, BIG 4 auditors and industry influence discretionary accruals occurrence in family firms specifically in Malaysian environment.
format Thesis
author Mohd Zin, Nor Hannan
spellingShingle Mohd Zin, Nor Hannan
The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
author_facet Mohd Zin, Nor Hannan
author_sort Mohd Zin, Nor Hannan
title The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_short The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_full The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_fullStr The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_full_unstemmed The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_sort relationship between family firms ownership and control with discretionary accruals / nor hannan mohd zin
publishDate 2013
url https://ir.uitm.edu.my/id/eprint/17182/2/TM_NOR%20HANNAN%20MOHD%20ZIN%20AC%2013_5.pdf
https://ir.uitm.edu.my/id/eprint/17182/
_version_ 1731229051572453376
score 13.211869

Similar Items