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The relationship between board leadership structure and earnings management in Asia-Pacific

Purpose - This study aims to review the growing research area of behavioral corporate governance; it explores the relationship between CEO duality attributes and earning management in the context of Asia-Pacific countries. Over time, the use by boards of chief executive officer (CEO) duality has flu...

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Main Authors: Yasser, Qaiser Rafique, Al-Mamun, Abdullah
Format: Article
Language:English
Published: Emerald Group Publishing Ltd 2016
Subjects:
HJ Public Finance
Online Access:http://ir.unimas.my/id/eprint/14902/2/The%20relationship%20-%20Copy.pdf
http://ir.unimas.my/id/eprint/14902/
https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994128773&doi=10.1108%2fARJ-06-2015-0080&partnerID=40&md5=3dd515fb58f3e6749326018bfeb4b56e
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spelling my.unimas.ir.149022022-06-08T03:52:05Z http://ir.unimas.my/id/eprint/14902/ The relationship between board leadership structure and earnings management in Asia-Pacific Yasser, Qaiser Rafique Al-Mamun, Abdullah HJ Public Finance Purpose - This study aims to review the growing research area of behavioral corporate governance; it explores the relationship between CEO duality attributes and earning management in the context of Asia-Pacific countries. Over time, the use by boards of chief executive officer (CEO) duality has fluctuated, and the scholarly conceptualizations of the phenomenon have become more complex. Design/methodology/approach - This paper uses panel data from 330 firm years from Australia, Malaysia, The Philippines and Pakistan by taking a sample of three years from 2011 to 2013. Findings - The results of the analysis reveal that the board leadership structure was not associated with firm performance and financial reporting quality. However, female CEOs impacted negatively on firm performance in Malaysia, The Philippines and Pakistan. Further analyses expose that the firm size was negatively related with performance, whereas established firms in Australia had strong reporting quality. However, large boards assured healthier reporting quality in Australia and Malaysia. Practical implications - This paper provides empirical evidence that a unitary leadership pattern has no significant impact on companies in the Asia-Pacific, and it would be of interest to regulatory bodies, business practitioners and academic researchers. Originality/value - This paper contributes to the literature on corporate governance and earnings management by introducing a framework for identifying and analyzing moderating variables that affect the relationship between the leadership structure and a firm's financial reporting quality Emerald Group Publishing Ltd 2016 Article PeerReviewed text en http://ir.unimas.my/id/eprint/14902/2/The%20relationship%20-%20Copy.pdf Yasser, Qaiser Rafique and Al-Mamun, Abdullah (2016) The relationship between board leadership structure and earnings management in Asia-Pacific. Accounting Research Journal, 29 (4). pp. 413-428. ISSN 1030-9616 https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994128773&doi=10.1108%2fARJ-06-2015-0080&partnerID=40&md5=3dd515fb58f3e6749326018bfeb4b56e DOI: 10.1108/ARJ-06-2015-0080
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 HJ Public Finance
spellingShingle HJ Public Finance
Yasser, Qaiser Rafique
Al-Mamun, Abdullah
The relationship between board leadership structure and earnings management in Asia-Pacific
description Purpose - This study aims to review the growing research area of behavioral corporate governance; it explores the relationship between CEO duality attributes and earning management in the context of Asia-Pacific countries. Over time, the use by boards of chief executive officer (CEO) duality has fluctuated, and the scholarly conceptualizations of the phenomenon have become more complex. Design/methodology/approach - This paper uses panel data from 330 firm years from Australia, Malaysia, The Philippines and Pakistan by taking a sample of three years from 2011 to 2013. Findings - The results of the analysis reveal that the board leadership structure was not associated with firm performance and financial reporting quality. However, female CEOs impacted negatively on firm performance in Malaysia, The Philippines and Pakistan. Further analyses expose that the firm size was negatively related with performance, whereas established firms in Australia had strong reporting quality. However, large boards assured healthier reporting quality in Australia and Malaysia. Practical implications - This paper provides empirical evidence that a unitary leadership pattern has no significant impact on companies in the Asia-Pacific, and it would be of interest to regulatory bodies, business practitioners and academic researchers. Originality/value - This paper contributes to the literature on corporate governance and earnings management by introducing a framework for identifying and analyzing moderating variables that affect the relationship between the leadership structure and a firm's financial reporting quality
format Article
author Yasser, Qaiser Rafique
Al-Mamun, Abdullah
author_facet Yasser, Qaiser Rafique
Al-Mamun, Abdullah
author_sort Yasser, Qaiser Rafique
title The relationship between board leadership structure and earnings management in Asia-Pacific
title_short The relationship between board leadership structure and earnings management in Asia-Pacific
title_full The relationship between board leadership structure and earnings management in Asia-Pacific
title_fullStr The relationship between board leadership structure and earnings management in Asia-Pacific
title_full_unstemmed The relationship between board leadership structure and earnings management in Asia-Pacific
title_sort relationship between board leadership structure and earnings management in asia-pacific
publisher Emerald Group Publishing Ltd
publishDate 2016
url http://ir.unimas.my/id/eprint/14902/2/The%20relationship%20-%20Copy.pdf
http://ir.unimas.my/id/eprint/14902/
https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994128773&doi=10.1108%2fARJ-06-2015-0080&partnerID=40&md5=3dd515fb58f3e6749326018bfeb4b56e
_version_ 1735390517899821056
score 13.211869

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