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Does retrenchment strategy mitigate earnings management? Evidence from Public Listed Companies in Malaysia

During the past three decades, many firms in developing market have embarked retrenchment strategy in order to defend firm going concern from economy turbulence. Yet, this strategy is rarely investigated compared to another strategy like diversi fication. T...

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Main Authors: Ung, Likjing, Brahmana, Rayenda Khresna, Puah, Chin Hong
Format: E-Article
Language:English
Published: Munich University Library 2014
Subjects:
H Social Sciences (General)
Online Access:http://ir.unimas.my/id/eprint/18017/1/Does%20retrenchment%20strategy%20mitigate%20earning%20management%20%28abstract%29.pdf
http://ir.unimas.my/id/eprint/18017/
https://mpra.ub.uni-muenchen.de/id/eprint/63426
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spelling my.unimas.ir.180172017-10-06T01:25:14Z http://ir.unimas.my/id/eprint/18017/ Does retrenchment strategy mitigate earnings management? Evidence from Public Listed Companies in Malaysia Ung, Likjing Brahmana, Rayenda Khresna Puah, Chin Hong H Social Sciences (General) During the past three decades, many firms in developing market have embarked retrenchment strategy in order to defend firm going concern from economy turbulence. Yet, this strategy is rarely investigated compared to another strategy like diversi fication. This is not to mention limited research investigating whether companies might manipulate their earnings through the retrenchment costs across ownership expropriation . As Malaysia offers unique background earnings management, corporate strategy and ownership structure, t his study aims to answer intriguing yet interesting question: Do Malaysia’s listed companies consider retrenchment costs when they manipulate earning across its ownership expropriation? Using 237 Malaysia n listed companies over th e period 2008 - 2013 , this study f oun d that retrenchment costs are used to manipulate earnings in companies. In addition, we find that ownership concentration do not significantly affects the earnings management of the firms. Munich University Library 2014 E-Article PeerReviewed text en http://ir.unimas.my/id/eprint/18017/1/Does%20retrenchment%20strategy%20mitigate%20earning%20management%20%28abstract%29.pdf Ung, Likjing and Brahmana, Rayenda Khresna and Puah, Chin Hong (2014) Does retrenchment strategy mitigate earnings management? Evidence from Public Listed Companies in Malaysia. Munich Personal RePEc Archive. ISSN 2285-6803 https://mpra.ub.uni-muenchen.de/id/eprint/63426
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)
Ung, Likjing
Brahmana, Rayenda Khresna
Puah, Chin Hong
Does retrenchment strategy mitigate earnings management? Evidence from Public Listed Companies in Malaysia
description During the past three decades, many firms in developing market have embarked retrenchment strategy in order to defend firm going concern from economy turbulence. Yet, this strategy is rarely investigated compared to another strategy like diversi fication. This is not to mention limited research investigating whether companies might manipulate their earnings through the retrenchment costs across ownership expropriation . As Malaysia offers unique background earnings management, corporate strategy and ownership structure, t his study aims to answer intriguing yet interesting question: Do Malaysia’s listed companies consider retrenchment costs when they manipulate earning across its ownership expropriation? Using 237 Malaysia n listed companies over th e period 2008 - 2013 , this study f oun d that retrenchment costs are used to manipulate earnings in companies. In addition, we find that ownership concentration do not significantly affects the earnings management of the firms.
format E-Article
author Ung, Likjing
Brahmana, Rayenda Khresna
Puah, Chin Hong
author_facet Ung, Likjing
Brahmana, Rayenda Khresna
Puah, Chin Hong
author_sort Ung, Likjing
title Does retrenchment strategy mitigate earnings management? Evidence from Public Listed Companies in Malaysia
title_short Does retrenchment strategy mitigate earnings management? Evidence from Public Listed Companies in Malaysia
title_full Does retrenchment strategy mitigate earnings management? Evidence from Public Listed Companies in Malaysia
title_fullStr Does retrenchment strategy mitigate earnings management? Evidence from Public Listed Companies in Malaysia
title_full_unstemmed Does retrenchment strategy mitigate earnings management? Evidence from Public Listed Companies in Malaysia
title_sort does retrenchment strategy mitigate earnings management? evidence from public listed companies in malaysia
publisher Munich University Library
publishDate 2014
url http://ir.unimas.my/id/eprint/18017/1/Does%20retrenchment%20strategy%20mitigate%20earning%20management%20%28abstract%29.pdf
http://ir.unimas.my/id/eprint/18017/
https://mpra.ub.uni-muenchen.de/id/eprint/63426
_version_ 1644512759959781376
score 13.211869

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