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The impact of CEO duality attributes on earnings management in the East

Purpose – This study aims to examine an important, yet understudied, relationship between board leadership structure and earning management. With conflicting theoretical and empirical evidence underpinning the debate the practice has fluctuated, investor perception of board leadership structure h...

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Main Authors: Qaiser Rafique, Yasser, Abdullah, Al Mamun
Format: Article
Language:English
Published: Emerald Group Publishing Limited 2015
Subjects:
H Social Sciences (General)
Online Access:http://ir.unimas.my/id/eprint/10562/1/NO%20132%20The%20impact%20of%20CEO%20duality%20attributes%20on%20earnings%20management%20in%20the%20East%20%28abstract%29.pdf
http://ir.unimas.my/id/eprint/10562/
http://www.emeraldinsight.com/doi/full/10.1108/CG-04-2015-0041
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spelling my.unimas.ir.105622023-08-22T01:06:52Z http://ir.unimas.my/id/eprint/10562/ The impact of CEO duality attributes on earnings management in the East Qaiser Rafique, Yasser Abdullah, Al Mamun H Social Sciences (General) Purpose – This study aims to examine an important, yet understudied, relationship between board leadership structure and earning management. With conflicting theoretical and empirical evidence underpinning the debate the practice has fluctuated, investor perception of board leadership structure has altered, international regulation has reacted, scholarly conceptualizations of duality have become overly complex and the need to understand duality and conclude the debate has increased. Design/methodology/approach – This study examines the relationship between board leadership structure, firm financial performance and financial reporting quality of Australian, Malaysian and Pakistani publicly listed companies by using a sample of three years from 2011 to 2013. Findings – Results based on data collected from Australia, Malaysia and Pakistan indicate that the board leadership structure is not associated with firm performance and financial reporting quality. However, the female chief executive impacts negatively on firm performance in Malaysia and Pakistan. Further analyses reveal that the firm size is negatively related, while the grown firms in Australia having strong financial reporting quality. Research limitations/implications – The study is based on Australian Stock Exchange-20, Kuala Lumpur Stock Exchange-30 and Karachi Stock Exchange-30 companies from 2011 to 2013; however, a large sample from other emerging economies is required. Practical implications – The paper provides empirical evidence that unitary or dual leadership structure has no impact on public listed companies and would be of interest to regulatory bodies, business practitioners and academic researchers. Originality/value – This paper contributes to the literature on corporate governance and firm performance by introducing a framework for identifying and analyzing moderating variables that affect the relationship between board leadership structure and firm financial reporting quality. Emerald Group Publishing Limited 2015 Article PeerReviewed text en http://ir.unimas.my/id/eprint/10562/1/NO%20132%20The%20impact%20of%20CEO%20duality%20attributes%20on%20earnings%20management%20in%20the%20East%20%28abstract%29.pdf Qaiser Rafique, Yasser and Abdullah, Al Mamun (2015) The impact of CEO duality attributes on earnings management in the East. Corporate Governance, 15 (5). pp. 706-718. ISSN 1472-0701 http://www.emeraldinsight.com/doi/full/10.1108/CG-04-2015-0041 DOI 10.1108/CG-04-2015-0041
institution Universiti Malaysia Sarawak
building Centre for Academic Information Services (CAIS)
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Sarawak
content_source UNIMAS Institutional Repository
url_provider http://ir.unimas.my/
language English
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Qaiser Rafique, Yasser
Abdullah, Al Mamun
The impact of CEO duality attributes on earnings management in the East
description Purpose – This study aims to examine an important, yet understudied, relationship between board leadership structure and earning management. With conflicting theoretical and empirical evidence underpinning the debate the practice has fluctuated, investor perception of board leadership structure has altered, international regulation has reacted, scholarly conceptualizations of duality have become overly complex and the need to understand duality and conclude the debate has increased. Design/methodology/approach – This study examines the relationship between board leadership structure, firm financial performance and financial reporting quality of Australian, Malaysian and Pakistani publicly listed companies by using a sample of three years from 2011 to 2013. Findings – Results based on data collected from Australia, Malaysia and Pakistan indicate that the board leadership structure is not associated with firm performance and financial reporting quality. However, the female chief executive impacts negatively on firm performance in Malaysia and Pakistan. Further analyses reveal that the firm size is negatively related, while the grown firms in Australia having strong financial reporting quality. Research limitations/implications – The study is based on Australian Stock Exchange-20, Kuala Lumpur Stock Exchange-30 and Karachi Stock Exchange-30 companies from 2011 to 2013; however, a large sample from other emerging economies is required. Practical implications – The paper provides empirical evidence that unitary or dual leadership structure has no impact on public listed companies and would be of interest to regulatory bodies, business practitioners and academic researchers. Originality/value – This paper contributes to the literature on corporate governance and firm performance by introducing a framework for identifying and analyzing moderating variables that affect the relationship between board leadership structure and firm financial reporting quality.
format Article
author Qaiser Rafique, Yasser
Abdullah, Al Mamun
author_facet Qaiser Rafique, Yasser
Abdullah, Al Mamun
author_sort Qaiser Rafique, Yasser
title The impact of CEO duality attributes on earnings management in the East
title_short The impact of CEO duality attributes on earnings management in the East
title_full The impact of CEO duality attributes on earnings management in the East
title_fullStr The impact of CEO duality attributes on earnings management in the East
title_full_unstemmed The impact of CEO duality attributes on earnings management in the East
title_sort impact of ceo duality attributes on earnings management in the east
publisher Emerald Group Publishing Limited
publishDate 2015
url http://ir.unimas.my/id/eprint/10562/1/NO%20132%20The%20impact%20of%20CEO%20duality%20attributes%20on%20earnings%20management%20in%20the%20East%20%28abstract%29.pdf
http://ir.unimas.my/id/eprint/10562/
http://www.emeraldinsight.com/doi/full/10.1108/CG-04-2015-0041
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score 13.211869

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