An Exploratory Study on The Managerial Ownership and The Informativeness of Earnings in The Trading and Services Sector: An Evidence from Malaysia

This study attempts to examine the relationship between managerial ownership with the informativeness of earnings in Malaysia. The informativeness of earnings is implied by the earnings' explanatory power for return. By using data from firms listed in the main board trading and services sec...

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Main Authors: Suhaila Abdul Hamid, Hamdi Hakeim Mudasir
Format: Article
Language:English
Published: Universiti Sains Islam Malaysia 2012
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Online Access:http://ddms.usim.edu.my/handle/123456789/5336
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spelling my.usim-53362015-03-02T02:25:28Z An Exploratory Study on The Managerial Ownership and The Informativeness of Earnings in The Trading and Services Sector: An Evidence from Malaysia Suhaila Abdul Hamid Hamdi Hakeim Mudasir Managerial ownership Corporate governance Informativeness of earnings This study attempts to examine the relationship between managerial ownership with the informativeness of earnings in Malaysia. The informativeness of earnings is implied by the earnings' explanatory power for return. By using data from firms listed in the main board trading and services sector of Bursa Malaysia Berhad, the study found that at the level of 25%, managerial ownership has nonlinear relationship with the informativeness of earnings. The study also found that at the level of more than 25% managerial ownership, the firm size, risk and level of debt have inverse relationship with earnings. The finding perhaps offers another useful point to enhance understanding in the corporate governance practices in Malaysia. 2012-02-21T07:50:42Z 2012-02-21T07:50:42Z 2005 Article 1823075X http://ddms.usim.edu.my/handle/123456789/5336 en Vol 1, No.2 2005; Universiti Sains Islam Malaysia
institution Universiti Sains Islam Malaysia
building USIM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universit Sains Islam i Malaysia
content_source USIM Institutional Repository
url_provider http://ddms.usim.edu.my/
language English
topic Managerial ownership
Corporate governance
Informativeness of earnings
spellingShingle Managerial ownership
Corporate governance
Informativeness of earnings
Suhaila Abdul Hamid
Hamdi Hakeim Mudasir
An Exploratory Study on The Managerial Ownership and The Informativeness of Earnings in The Trading and Services Sector: An Evidence from Malaysia
description This study attempts to examine the relationship between managerial ownership with the informativeness of earnings in Malaysia. The informativeness of earnings is implied by the earnings' explanatory power for return. By using data from firms listed in the main board trading and services sector of Bursa Malaysia Berhad, the study found that at the level of 25%, managerial ownership has nonlinear relationship with the informativeness of earnings. The study also found that at the level of more than 25% managerial ownership, the firm size, risk and level of debt have inverse relationship with earnings. The finding perhaps offers another useful point to enhance understanding in the corporate governance practices in Malaysia.
format Article
author Suhaila Abdul Hamid
Hamdi Hakeim Mudasir
author_facet Suhaila Abdul Hamid
Hamdi Hakeim Mudasir
author_sort Suhaila Abdul Hamid
title An Exploratory Study on The Managerial Ownership and The Informativeness of Earnings in The Trading and Services Sector: An Evidence from Malaysia
title_short An Exploratory Study on The Managerial Ownership and The Informativeness of Earnings in The Trading and Services Sector: An Evidence from Malaysia
title_full An Exploratory Study on The Managerial Ownership and The Informativeness of Earnings in The Trading and Services Sector: An Evidence from Malaysia
title_fullStr An Exploratory Study on The Managerial Ownership and The Informativeness of Earnings in The Trading and Services Sector: An Evidence from Malaysia
title_full_unstemmed An Exploratory Study on The Managerial Ownership and The Informativeness of Earnings in The Trading and Services Sector: An Evidence from Malaysia
title_sort exploratory study on the managerial ownership and the informativeness of earnings in the trading and services sector: an evidence from malaysia
publisher Universiti Sains Islam Malaysia
publishDate 2012
url http://ddms.usim.edu.my/handle/123456789/5336
_version_ 1645151647529172992
score 13.211869