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Board Leadership Structure and Earning Quality: A Study from the Malaysian Banking Sector

The purpose of this study is to examine the relationship between board leadership structure and earning quality of banking sectors in Malaysia. This study purposely focuses on four sectors of board leadership structure which is board size, board independent non-executive director, board gender diver...

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Main Authors: Joanne Shaza, Janang, Nurshafarrina, Binti Abdul Rani, Kit Yeng, Sin, Farah Dipah, Khalid
Format: Article
Language:English
Published: International Journal of Academic Research in Accounting, Finance and Management Sciences 2022
Subjects:
HG Finance
Online Access:http://ir.unimas.my/id/eprint/39168/2/Board%20Leadership%20-%20Copy.pdf
http://ir.unimas.my/id/eprint/39168/
https://hrmars.com/index.php/papers/detail/IJARAFMS/10768/Board-Leadership-Structure-and-Earning-Quality-A-Study-from-the-Malaysian-Banking-Sector
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spelling my.unimas.ir.391682022-08-10T08:28:21Z http://ir.unimas.my/id/eprint/39168/ Board Leadership Structure and Earning Quality: A Study from the Malaysian Banking Sector Joanne Shaza, Janang Nurshafarrina, Binti Abdul Rani Kit Yeng, Sin Farah Dipah, Khalid HG Finance The purpose of this study is to examine the relationship between board leadership structure and earning quality of banking sectors in Malaysia. This study purposely focuses on four sectors of board leadership structure which is board size, board independent non-executive director, board gender diversity and Chief Executive Officer (CEO) tenure. Data that is used in this study is 10 banking sectors in Malaysia that are publicly listed in Bursa Malaysia. As for the period, the data cover from the year 2016 to 2019. In order to find the value of earning quality, this study uses The Modified Jones Model by Dechow, Sloan and Sweeney (1995) since many previous studies have stated that The Modified Jones Model are the best model to measure earning quality. Based on the analysis, board size and board diversity show positive and insignificant association with earning quality while board independent and Chief Executive Officer (CEO) tenure shows negative and insignificant association with earning quality. International Journal of Academic Research in Accounting, Finance and Management Sciences 2022-06-16 Article PeerReviewed text en http://ir.unimas.my/id/eprint/39168/2/Board%20Leadership%20-%20Copy.pdf Joanne Shaza, Janang and Nurshafarrina, Binti Abdul Rani and Kit Yeng, Sin and Farah Dipah, Khalid (2022) Board Leadership Structure and Earning Quality: A Study from the Malaysian Banking Sector. International Journal of Academic Research in Accounting Finance and Management Sciences, 12 (2). pp. 728-747. ISSN 2225-8329 https://hrmars.com/index.php/papers/detail/IJARAFMS/10768/Board-Leadership-Structure-and-Earning-Quality-A-Study-from-the-Malaysian-Banking-Sector DOI:10.6007/IJARAFMS /v12-i2/10768
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 HG Finance
spellingShingle HG Finance
Joanne Shaza, Janang
Nurshafarrina, Binti Abdul Rani
Kit Yeng, Sin
Farah Dipah, Khalid
Board Leadership Structure and Earning Quality: A Study from the Malaysian Banking Sector
description The purpose of this study is to examine the relationship between board leadership structure and earning quality of banking sectors in Malaysia. This study purposely focuses on four sectors of board leadership structure which is board size, board independent non-executive director, board gender diversity and Chief Executive Officer (CEO) tenure. Data that is used in this study is 10 banking sectors in Malaysia that are publicly listed in Bursa Malaysia. As for the period, the data cover from the year 2016 to 2019. In order to find the value of earning quality, this study uses The Modified Jones Model by Dechow, Sloan and Sweeney (1995) since many previous studies have stated that The Modified Jones Model are the best model to measure earning quality. Based on the analysis, board size and board diversity show positive and insignificant association with earning quality while board independent and Chief Executive Officer (CEO) tenure shows negative and insignificant association with earning quality.
format Article
author Joanne Shaza, Janang
Nurshafarrina, Binti Abdul Rani
Kit Yeng, Sin
Farah Dipah, Khalid
author_facet Joanne Shaza, Janang
Nurshafarrina, Binti Abdul Rani
Kit Yeng, Sin
Farah Dipah, Khalid
author_sort Joanne Shaza, Janang
title Board Leadership Structure and Earning Quality: A Study from the Malaysian Banking Sector
title_short Board Leadership Structure and Earning Quality: A Study from the Malaysian Banking Sector
title_full Board Leadership Structure and Earning Quality: A Study from the Malaysian Banking Sector
title_fullStr Board Leadership Structure and Earning Quality: A Study from the Malaysian Banking Sector
title_full_unstemmed Board Leadership Structure and Earning Quality: A Study from the Malaysian Banking Sector
title_sort board leadership structure and earning quality: a study from the malaysian banking sector
publisher International Journal of Academic Research in Accounting, Finance and Management Sciences
publishDate 2022
url http://ir.unimas.my/id/eprint/39168/2/Board%20Leadership%20-%20Copy.pdf
http://ir.unimas.my/id/eprint/39168/
https://hrmars.com/index.php/papers/detail/IJARAFMS/10768/Board-Leadership-Structure-and-Earning-Quality-A-Study-from-the-Malaysian-Banking-Sector
_version_ 1740829605378392064
score 13.211869

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