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Corporate governance mechanisms and earnings management for family owned companies in Malaysia / Jerome Norton Tan

This study aims to examine the relationship between corporate governance mechanisms in the form of board of directors' and audit committee characteristics, i.e. board size, number of board meeting, CEO duality, and size of audit committee with earnings management. The study focuses among family...

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Main Author: Norton Tan, Jerome
Format: Student Project
Language:English
Published: 2014
Subjects:
Corporate organization. Corporate governance
Family-owned business enterprises
Malaysia
Earnings management
Online Access:https://ir.uitm.edu.my/id/eprint/77826/1/77826.pdf
https://ir.uitm.edu.my/id/eprint/77826/
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spelling my.uitm.ir.778262023-05-22T01:23:29Z https://ir.uitm.edu.my/id/eprint/77826/ Corporate governance mechanisms and earnings management for family owned companies in Malaysia / Jerome Norton Tan Norton Tan, Jerome Corporate organization. Corporate governance Family-owned business enterprises Malaysia Earnings management This study aims to examine the relationship between corporate governance mechanisms in the form of board of directors' and audit committee characteristics, i.e. board size, number of board meeting, CEO duality, and size of audit committee with earnings management. The study focuses among family owned companies listed on Bursa Malaysia. The sample includes 100 companies for the reporting year 2013, following the new revision of Malaysian Code of Corporate Governance in 2012. This study measures earnings management using Kothari et al. (2005) model by using discretionary accruals as proxy. The study finds that CEO duality has negative significant relationship with earnings management, implying that earnings management is less practiced by firms with CEO duality. This is consistent with the argument that in family owned companies, manager cum controlling shareholder is able to make a better decision making process while guiding the board in achieving the company's objective. This study contributes new evidence to the literature, but can be improved with wider scope of sample. 2014 Student Project NonPeerReviewed text en https://ir.uitm.edu.my/id/eprint/77826/1/77826.pdf Corporate governance mechanisms and earnings management for family owned companies in Malaysia / Jerome Norton Tan. (2014) [Student Project] (Unpublished)
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 Corporate organization. Corporate governance
Family-owned business enterprises
Malaysia
Earnings management
spellingShingle Corporate organization. Corporate governance
Family-owned business enterprises
Malaysia
Earnings management
Norton Tan, Jerome
Corporate governance mechanisms and earnings management for family owned companies in Malaysia / Jerome Norton Tan
description This study aims to examine the relationship between corporate governance mechanisms in the form of board of directors' and audit committee characteristics, i.e. board size, number of board meeting, CEO duality, and size of audit committee with earnings management. The study focuses among family owned companies listed on Bursa Malaysia. The sample includes 100 companies for the reporting year 2013, following the new revision of Malaysian Code of Corporate Governance in 2012. This study measures earnings management using Kothari et al. (2005) model by using discretionary accruals as proxy. The study finds that CEO duality has negative significant relationship with earnings management, implying that earnings management is less practiced by firms with CEO duality. This is consistent with the argument that in family owned companies, manager cum controlling shareholder is able to make a better decision making process while guiding the board in achieving the company's objective. This study contributes new evidence to the literature, but can be improved with wider scope of sample.
format Student Project
author Norton Tan, Jerome
author_facet Norton Tan, Jerome
author_sort Norton Tan, Jerome
title Corporate governance mechanisms and earnings management for family owned companies in Malaysia / Jerome Norton Tan
title_short Corporate governance mechanisms and earnings management for family owned companies in Malaysia / Jerome Norton Tan
title_full Corporate governance mechanisms and earnings management for family owned companies in Malaysia / Jerome Norton Tan
title_fullStr Corporate governance mechanisms and earnings management for family owned companies in Malaysia / Jerome Norton Tan
title_full_unstemmed Corporate governance mechanisms and earnings management for family owned companies in Malaysia / Jerome Norton Tan
title_sort corporate governance mechanisms and earnings management for family owned companies in malaysia / jerome norton tan
publishDate 2014
url https://ir.uitm.edu.my/id/eprint/77826/1/77826.pdf
https://ir.uitm.edu.my/id/eprint/77826/
_version_ 1768011672193073152
score 13.211869

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