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The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari

This study investigated the effect of firm characteristics on earnings management practices among technology-based public listed companies in Malaysia. Specifically, this study examined the effect of firm size, firm profitability and firm leverage on the companies’ practices of earnings management....

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Main Authors: Ghani, Erlane K, Mohd Azemi, Nur Afifah, Puspitasari, Evita
Format: Article
Language:English
Published: Universiti Teknologi MARA Cawangan Selangor 2019
Subjects:
Financial management. Business finance. Corporation finance
Earnings management
Online Access:https://ir.uitm.edu.my/id/eprint/30674/1/AJ_ERLANE%20K%20GHANI%20MAR%20B%2019.pdf
https://ir.uitm.edu.my/id/eprint/30674/
https://mar.uitm.edu.my/
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spelling my.uitm.ir.306742022-06-15T03:26:51Z https://ir.uitm.edu.my/id/eprint/30674/ The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari Ghani, Erlane K Mohd Azemi, Nur Afifah Puspitasari, Evita Financial management. Business finance. Corporation finance Earnings management This study investigated the effect of firm characteristics on earnings management practices among technology-based public listed companies in Malaysia. Specifically, this study examined the effect of firm size, firm profitability and firm leverage on the companies’ practices of earnings management. Using 83 technology-based companies listed in the FTSE Bursa Malaysia KLCI Index for 2015 and 2016, this study showed a statistically positive relationship between firm size and earnings management practices. Such a finding indicates that larger companies tend to use earnings management incentives to enhance their performance. However, firm profitability and firm leverage have no significant relationship to the occurrence of earnings management practices. This study provides evidence that firm size influences the occurrence of earnings management among Malaysian public listed companies in the technological industry. Universiti Teknologi MARA Cawangan Selangor 2019-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/30674/1/AJ_ERLANE%20K%20GHANI%20MAR%20B%2019.pdf The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari. (2019) Management & Accounting Review, 18 (1): 3. pp. 41-55. ISSN 1675-4077 https://mar.uitm.edu.my/
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
topic Financial management. Business finance. Corporation finance
Earnings management
spellingShingle Financial management. Business finance. Corporation finance
Earnings management
Ghani, Erlane K
Mohd Azemi, Nur Afifah
Puspitasari, Evita
The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari
description This study investigated the effect of firm characteristics on earnings management practices among technology-based public listed companies in Malaysia. Specifically, this study examined the effect of firm size, firm profitability and firm leverage on the companies’ practices of earnings management. Using 83 technology-based companies listed in the FTSE Bursa Malaysia KLCI Index for 2015 and 2016, this study showed a statistically positive relationship between firm size and earnings management practices. Such a finding indicates that larger companies tend to use earnings management incentives to enhance their performance. However, firm profitability and firm leverage have no significant relationship to the occurrence of earnings management practices. This study provides evidence that firm size influences the occurrence of earnings management among Malaysian public listed companies in the technological industry.
format Article
author Ghani, Erlane K
Mohd Azemi, Nur Afifah
Puspitasari, Evita
author_facet Ghani, Erlane K
Mohd Azemi, Nur Afifah
Puspitasari, Evita
author_sort Ghani, Erlane K
title The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari
title_short The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari
title_full The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari
title_fullStr The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari
title_full_unstemmed The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari
title_sort effect of firm characteristics on earnings management practices among malaysian public listed companies in the technological industry / erlane k ghani, nur afifah mohd azemi and evita puspitasari
publisher Universiti Teknologi MARA Cawangan Selangor
publishDate 2019
url https://ir.uitm.edu.my/id/eprint/30674/1/AJ_ERLANE%20K%20GHANI%20MAR%20B%2019.pdf
https://ir.uitm.edu.my/id/eprint/30674/
https://mar.uitm.edu.my/
_version_ 1736837217060388864
score 13.211869

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