Relationship between corporate governance mechanisms and earnings management in Malaysian government linked companies (GLCs)
HD2741.D46 2017
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| Main Authors: | , , , |
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| Format: | text::Final Year Project |
| Language: | en |
| Published: |
2025
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| _version_ | 1854094437173428224 |
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| author | Deneskumar s/o Krishnan Rubeni d/o Sarawanabawan Shavinder Kaur d/o Mahinder Singh Thiviya d/o Selvamani |
| author_facet | Deneskumar s/o Krishnan Rubeni d/o Sarawanabawan Shavinder Kaur d/o Mahinder Singh Thiviya d/o Selvamani |
| author_sort | Deneskumar s/o Krishnan |
| building | UNITEN Library |
| collection | Institutional Repository |
| content_provider | Universiti Tenaga Nasional |
| content_source | UNITEN Institutional Repository |
| continent | Asia |
| country | Malaysia |
| description | HD2741.D46 2017 |
| format | Resource Types::text::Final Year Project |
| id | my.uniten.dspace-41145 |
| institution | Universiti Tenaga Nasional |
| language | en |
| publishDate | 2025 |
| record_format | dspace |
| spelling | my.uniten.dspace-411452025-12-31T11:07:35Z Relationship between corporate governance mechanisms and earnings management in Malaysian government linked companies (GLCs) Deneskumar s/o Krishnan Rubeni d/o Sarawanabawan Shavinder Kaur d/o Mahinder Singh Thiviya d/o Selvamani Corporate governance Corporate profits HD2741.D46 2017 A well governed organization has the ability to minimize and even address the issue ofearnings management. However, ascorporate governance continues to bea subject ofconcern, earnings management stillemerges asan unsettled issue. Hence, thisstudy attempts to investigate the relationship between corporate governance mechanisms and earnings management in the Government Linked Companies (GLCs) in Malaysia since less prior researches have included GLCs in their studies. In order to achieve this objective, a total of 16 GLCs from the G20 list were selected and analyzed. The required data was extracted from the annual reports of respective GLCs for a period of three years from year 2014 until year 2016. Corporate governance mechanisms namely CEO duality, board meetings, audit committee meetings and cross directorship were employed as the independent variables of this study and discretionary accruals was used as proxy for the earnings management. Findings from thestudy show that corporate governance mechanisms have no relationship with the earning$ management activities of GLCs. 2025-12-29T04:25:58Z 2025-12-29T04:25:58Z 2025-12-29 Resource Types::text::Final Year Project https://irepository.uniten.edu.my/handle/123456789/41145 en application/pdf |
| spellingShingle | Corporate governance Corporate profits Deneskumar s/o Krishnan Rubeni d/o Sarawanabawan Shavinder Kaur d/o Mahinder Singh Thiviya d/o Selvamani Relationship between corporate governance mechanisms and earnings management in Malaysian government linked companies (GLCs) |
| title | Relationship between corporate governance mechanisms and earnings management in Malaysian government linked companies (GLCs) |
| title_full | Relationship between corporate governance mechanisms and earnings management in Malaysian government linked companies (GLCs) |
| title_fullStr | Relationship between corporate governance mechanisms and earnings management in Malaysian government linked companies (GLCs) |
| title_full_unstemmed | Relationship between corporate governance mechanisms and earnings management in Malaysian government linked companies (GLCs) |
| title_short | Relationship between corporate governance mechanisms and earnings management in Malaysian government linked companies (GLCs) |
| title_sort | relationship between corporate governance mechanisms and earnings management in malaysian government linked companies (glcs) |
| topic | Corporate governance Corporate profits |
| url_provider | http://dspace.uniten.edu.my/ |