Staff View: Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah

Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah

Investors and potential investors normally rely on the information contain in financial statement to make investment decision. These suggest that shareholders of company are concerned with board of directors’ characteristics that might influence the reliability of financial accounting report. This...

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Main Authors:	Mamat, Marini, Abdullah, Azizah
Format:	Article
Language:	English
Published:	2013
Subjects:	Balance sheet. Financial statements. Corporation reports. Including pro forma statements Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Earnings management Malaysia
Online Access:	https://ir.uitm.edu.my/id/eprint/61235/1/61235.pdf https://ir.uitm.edu.my/id/eprint/61235/ http://myjms.mohe.gov.my/index.php/tifej
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id	my.uitm.ir.61235
record_format	eprints
spelling	my.uitm.ir.612352022-06-20T07:48:27Z https://ir.uitm.edu.my/id/eprint/61235/ Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah Mamat, Marini Abdullah, Azizah Balance sheet. Financial statements. Corporation reports. Including pro forma statements Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Earnings management Malaysia Investors and potential investors normally rely on the information contain in financial statement to make investment decision. These suggest that shareholders of company are concerned with board of directors’ characteristics that might influence the reliability of financial accounting report. This paper examines how multiple directorships, financial expertise and board experience affect the quality of reported earnings. The sample consists of 113 MSWG ranked companies for the year 2007, 2008 and 2009. Using OLS, the results show that financial expertise and board experience are positively related to earnings quality in top 150 MSWG ranked companies. Overall, these results provide evidence that boards are important elements affecting the quality of financial report, particularly quality of earnings. 2013 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/61235/1/61235.pdf Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah. (2013) Terengganu International Finance and Economics Journal (TIFEJ), 3 (1). pp. 23-29. ISSN 2232-0539 http://myjms.mohe.gov.my/index.php/tifej
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	Balance sheet. Financial statements. Corporation reports. Including pro forma statements Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Earnings management Malaysia
spellingShingle	Balance sheet. Financial statements. Corporation reports. Including pro forma statements Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Earnings management Malaysia Mamat, Marini Abdullah, Azizah Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah
description	Investors and potential investors normally rely on the information contain in financial statement to make investment decision. These suggest that shareholders of company are concerned with board of directors’ characteristics that might influence the reliability of financial accounting report. This paper examines how multiple directorships, financial expertise and board experience affect the quality of reported earnings. The sample consists of 113 MSWG ranked companies for the year 2007, 2008 and 2009. Using OLS, the results show that financial expertise and board experience are positively related to earnings quality in top 150 MSWG ranked companies. Overall, these results provide evidence that boards are important elements affecting the quality of financial report, particularly quality of earnings.
format	Article
author	Mamat, Marini Abdullah, Azizah
author_facet	Mamat, Marini Abdullah, Azizah
author_sort	Mamat, Marini
title	Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah
title_short	Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah
title_full	Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah
title_fullStr	Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah
title_full_unstemmed	Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah
title_sort	board profile and earnings quality: malaysian evidence / marini mamat and azizah abdullah
publishDate	2013
url	https://ir.uitm.edu.my/id/eprint/61235/1/61235.pdf https://ir.uitm.edu.my/id/eprint/61235/ http://myjms.mohe.gov.my/index.php/tifej
_version_	1736837320356659200
score	13.211869

Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah

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