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Executives compensation schemes and earnings management

The purpose of this study is to investigate the association between different types of executives' compensation schemes being practised by the public listed companies in Malaysia and earnings management. Hence, I am interested in finding out whether the companies that provide short-term incenti...

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Main Author: Syarifah Fairuz, Syed Radzuan
Format: Thesis
Language:English
English
Published: 2011
Subjects:
HF5549-5549.5 Personnel Management. Employment
Online Access:http://etd.uum.edu.my/2578/1/Syarifah_Fairuz_Syed_Radzuan.pdf
http://etd.uum.edu.my/2578/2/1.Syarifah_Fairuz_Syed_Radzuan.pdf
http://etd.uum.edu.my/2578/
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spelling my.uum.etd.25782016-06-02T12:20:56Z http://etd.uum.edu.my/2578/ Executives compensation schemes and earnings management Syarifah Fairuz, Syed Radzuan HF5549-5549.5 Personnel Management. Employment The purpose of this study is to investigate the association between different types of executives' compensation schemes being practised by the public listed companies in Malaysia and earnings management. Hence, I am interested in finding out whether the companies that provide short-term incentives (i.e. cash or bonus incentives) and/or long-term incentives (i.e. equity-based compensation) to their executives' directors have higher earnings management than their counterparts. Therefore, I hypothesized that there is a positive relationship between earnings management and types of compensation schemes. Firstly, I predict a higher bonus awards being granted to executives directors influence management to engage in greater earnings management. Secondly, I predict a higher equity-based compensations being granted to executives directors influence management to engage in greater earnings management. I find evidence which suggest that public listed companies who provide higher bonus incentives to their executives' directors are more likely to engage in earnings management, proxied by the level of discretionary accruals. Among the limitations of this study is that I only consider a single motivation for earnings management which is the executives' compensation contracts. 2011 Thesis NonPeerReviewed application/pdf en http://etd.uum.edu.my/2578/1/Syarifah_Fairuz_Syed_Radzuan.pdf application/pdf en http://etd.uum.edu.my/2578/2/1.Syarifah_Fairuz_Syed_Radzuan.pdf Syarifah Fairuz, Syed Radzuan (2011) Executives compensation schemes and earnings management. Masters thesis, Universiti Utara Malaysia.
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
url_provider http://etd.uum.edu.my/
language English
English
topic HF5549-5549.5 Personnel Management. Employment
spellingShingle HF5549-5549.5 Personnel Management. Employment
Syarifah Fairuz, Syed Radzuan
Executives compensation schemes and earnings management
description The purpose of this study is to investigate the association between different types of executives' compensation schemes being practised by the public listed companies in Malaysia and earnings management. Hence, I am interested in finding out whether the companies that provide short-term incentives (i.e. cash or bonus incentives) and/or long-term incentives (i.e. equity-based compensation) to their executives' directors have higher earnings management than their counterparts. Therefore, I hypothesized that there is a positive relationship between earnings management and types of compensation schemes. Firstly, I predict a higher bonus awards being granted to executives directors influence management to engage in greater earnings management. Secondly, I predict a higher equity-based compensations being granted to executives directors influence management to engage in greater earnings management. I find evidence which suggest that public listed companies who provide higher bonus incentives to their executives' directors are more likely to engage in earnings management, proxied by the level of discretionary accruals. Among the limitations of this study is that I only consider a single motivation for earnings management which is the executives' compensation contracts.
format Thesis
author Syarifah Fairuz, Syed Radzuan
author_facet Syarifah Fairuz, Syed Radzuan
author_sort Syarifah Fairuz, Syed Radzuan
title Executives compensation schemes and earnings management
title_short Executives compensation schemes and earnings management
title_full Executives compensation schemes and earnings management
title_fullStr Executives compensation schemes and earnings management
title_full_unstemmed Executives compensation schemes and earnings management
title_sort executives compensation schemes and earnings management
publishDate 2011
url http://etd.uum.edu.my/2578/1/Syarifah_Fairuz_Syed_Radzuan.pdf
http://etd.uum.edu.my/2578/2/1.Syarifah_Fairuz_Syed_Radzuan.pdf
http://etd.uum.edu.my/2578/
_version_ 1644276732957556736
score 13.211869

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