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Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs

This study supported the claim that corporate governance (CG) mechanisms are able to overcome earnings management (EM) activities specifically from the perspective of family owned companies (FOC) and the non-family owned companies (NFOC). A total sample of 264 public listed companies (PLCs), selecte...

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Main Authors: Mansor, N., Che Ahmad, Ayoib, Ahmad Zaluki, Nurwati Ashikkin, Osman, A.H.
Format: Article
Language:English
Published: Elsevier B.V. 2013
Subjects:
HD28 Management. Industrial Management
Online Access:http://repo.uum.edu.my/12550/1/53e.pdf
http://repo.uum.edu.my/12550/
http://dx.doi.org/10.1016/S2212-5671(13)00238-4
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spelling my.uum.repo.125502020-11-05T02:51:33Z http://repo.uum.edu.my/12550/ Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs Mansor, N. Che Ahmad, Ayoib Ahmad Zaluki, Nurwati Ashikkin Osman, A.H. HD28 Management. Industrial Management This study supported the claim that corporate governance (CG) mechanisms are able to overcome earnings management (EM) activities specifically from the perspective of family owned companies (FOC) and the non-family owned companies (NFOC). A total sample of 264 public listed companies (PLCs), selected based on stratified samplings, were tested. The results showed that for FOC, only number of board meetings held; while for NFOC, independence of directors, audit committee, non-duality, audit committee size, in-house internal audit function and quality differentiated auditors are the CG mechanisms that are found to be able to assist in minimizing the EM activities. Elsevier B.V. 2013 Article PeerReviewed application/pdf en http://repo.uum.edu.my/12550/1/53e.pdf Mansor, N. and Che Ahmad, Ayoib and Ahmad Zaluki, Nurwati Ashikkin and Osman, A.H. (2013) Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs. Procedia Economics and Finance, 7. pp. 221-229. ISSN 22125671 http://dx.doi.org/10.1016/S2212-5671(13)00238-4 doi:10.1016/S2212-5671(13)00238-4
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic HD28 Management. Industrial Management
spellingShingle HD28 Management. Industrial Management
Mansor, N.
Che Ahmad, Ayoib
Ahmad Zaluki, Nurwati Ashikkin
Osman, A.H.
Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs
description This study supported the claim that corporate governance (CG) mechanisms are able to overcome earnings management (EM) activities specifically from the perspective of family owned companies (FOC) and the non-family owned companies (NFOC). A total sample of 264 public listed companies (PLCs), selected based on stratified samplings, were tested. The results showed that for FOC, only number of board meetings held; while for NFOC, independence of directors, audit committee, non-duality, audit committee size, in-house internal audit function and quality differentiated auditors are the CG mechanisms that are found to be able to assist in minimizing the EM activities.
format Article
author Mansor, N.
Che Ahmad, Ayoib
Ahmad Zaluki, Nurwati Ashikkin
Osman, A.H.
author_facet Mansor, N.
Che Ahmad, Ayoib
Ahmad Zaluki, Nurwati Ashikkin
Osman, A.H.
author_sort Mansor, N.
title Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs
title_short Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs
title_full Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs
title_fullStr Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs
title_full_unstemmed Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs
title_sort corporate governance and earnings management: a study on the malaysian family and non-family owned plcs
publisher Elsevier B.V.
publishDate 2013
url http://repo.uum.edu.my/12550/1/53e.pdf
http://repo.uum.edu.my/12550/
http://dx.doi.org/10.1016/S2212-5671(13)00238-4
_version_ 1684655773089529856
score 13.211869

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