IFRS convergence and earnings management
In this work, the extent of earnings management before and after IFRS convergence was examined. Board’s characteristics (independent of board members, board size, ethnicity, and political influence) and company’s characteristics (audit quality, foreign stock market listing, company size, leverage, p...
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Universiti Putra Malaysia Press
2015
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my.uum.repo.168402016-04-14T06:11:02Z http://repo.uum.edu.my/16840/ IFRS convergence and earnings management Khoo, Chung-Peng Ahmad Zaluki, Nurwati Ashikkin HF5601 Accounting In this work, the extent of earnings management before and after IFRS convergence was examined. Board’s characteristics (independent of board members, board size, ethnicity, and political influence) and company’s characteristics (audit quality, foreign stock market listing, company size, leverage, profitability and growth) before and after IFRS convergence were also investigated. Meanwhile, the Kothari’s discretionary accrual model was used to measure the extent of earnings management.Using a sample of 231 publicly listed Malaysian companies over the 2005–06 period, it was found that IFRS convergence reduced the extent of earnings management.However, board’s characteristics variables did not show any significant difference before and after the IFRS convergence.As for company’s characteristics, only company growth was found to have a statistically significant difference before and after the IFRS convergence. Universiti Putra Malaysia Press 2015 Article PeerReviewed application/pdf en http://repo.uum.edu.my/16840/1/4.pdf Khoo, Chung-Peng and Ahmad Zaluki, Nurwati Ashikkin (2015) IFRS convergence and earnings management. Pertanika Journal of Social Sciences & Humanities, 23 (S). pp. 75-84. ISSN 0128-7702 http://www.pertanika.upm.edu.my/regular_issues.php?jtype=3&journal=JSSH-23-S-5 |
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HF5601 Accounting Khoo, Chung-Peng Ahmad Zaluki, Nurwati Ashikkin IFRS convergence and earnings management |
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In this work, the extent of earnings management before and after IFRS convergence was examined. Board’s characteristics (independent of board members, board size, ethnicity, and political influence) and company’s characteristics (audit quality, foreign stock market listing, company size, leverage, profitability and growth) before and after IFRS convergence were also investigated. Meanwhile, the Kothari’s discretionary accrual
model was used to measure the extent of earnings management.Using a sample of 231 publicly listed Malaysian companies over the 2005–06 period, it was found that IFRS convergence reduced the extent of earnings management.However, board’s characteristics variables did not show any significant difference before and after the IFRS convergence.As for company’s characteristics, only company growth was found to have a statistically
significant difference before and after the IFRS convergence. |
| format |
Article |
| author |
Khoo, Chung-Peng Ahmad Zaluki, Nurwati Ashikkin |
| author_facet |
Khoo, Chung-Peng Ahmad Zaluki, Nurwati Ashikkin |
| author_sort |
Khoo, Chung-Peng |
| title |
IFRS convergence and earnings management |
| title_short |
IFRS convergence and earnings management |
| title_full |
IFRS convergence and earnings management |
| title_fullStr |
IFRS convergence and earnings management |
| title_full_unstemmed |
IFRS convergence and earnings management |
| title_sort |
ifrs convergence and earnings management |
| publisher |
Universiti Putra Malaysia Press |
| publishDate |
2015 |
| url |
http://repo.uum.edu.my/16840/1/4.pdf http://repo.uum.edu.my/16840/ http://www.pertanika.upm.edu.my/regular_issues.php?jtype=3&journal=JSSH-23-S-5 |
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1644282073469419520 |
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13.211869 |