Earnings management, corporate governance and goodwill impairment among Malaysian listed companies
The study examines the impact of corporate governance and company characteristics on earnings management practices among Malaysian public listed companies. In particular, the board meetings, board size, chief executive officer (CEO) duality and independent board of directors represent corporate gov...
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| Format: | Thesis |
| Language: | en en |
| Published: |
2016
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| Online Access: | https://etd.uum.edu.my/6146/1/s814259_01.pdf https://etd.uum.edu.my/6146/2/s814259_02.pdf https://etd.uum.edu.my/6146/ |
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| _version_ | 1833436622375354368 |
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| author | Siti Atiqah, Abd Wahab |
| author_facet | Siti Atiqah, Abd Wahab |
| author_sort | Siti Atiqah, Abd Wahab |
| building | UUM Library |
| collection | Institutional Repository |
| content_provider | Universiti Utara Malaysia |
| content_source | UUM Electronic Theses |
| continent | Asia |
| country | Malaysia |
| description | The study examines the impact of corporate governance and company characteristics on earnings management practices among Malaysian public listed companies. In particular, the board meetings, board size, chief executive officer (CEO) duality and
independent board of directors represent corporate governance mechanism; while the size of the company, return on assets (ROA), market to book value, total current accruals, and operating cash flow represent company’s characteristics. Data are
obtained from Datastream and annual report of 126 companies for the financial year ended 2013. The findings indicate a low level of earnings management occurred among Malaysian listed companies. This study provides evidence that boards
meetings are significantly and negatively related to discretionary current accruals. Therefore, this study recommends that public listed companies in Malaysia to have a minimum number of six times of board meetings in a year. |
| format | Thesis |
| id | my.uum.etd-6146 |
| institution | Universiti Utara Malaysia |
| language | en en |
| publishDate | 2016 |
| record_format | eprints |
| spelling | my.uum.etd-61462021-04-19T07:39:52Z https://etd.uum.edu.my/6146/ Earnings management, corporate governance and goodwill impairment among Malaysian listed companies Siti Atiqah, Abd Wahab HD2709-2930.7 Corporations HG Finance The study examines the impact of corporate governance and company characteristics on earnings management practices among Malaysian public listed companies. In particular, the board meetings, board size, chief executive officer (CEO) duality and independent board of directors represent corporate governance mechanism; while the size of the company, return on assets (ROA), market to book value, total current accruals, and operating cash flow represent company’s characteristics. Data are obtained from Datastream and annual report of 126 companies for the financial year ended 2013. The findings indicate a low level of earnings management occurred among Malaysian listed companies. This study provides evidence that boards meetings are significantly and negatively related to discretionary current accruals. Therefore, this study recommends that public listed companies in Malaysia to have a minimum number of six times of board meetings in a year. 2016 Thesis NonPeerReviewed text en https://etd.uum.edu.my/6146/1/s814259_01.pdf text en https://etd.uum.edu.my/6146/2/s814259_02.pdf Siti Atiqah, Abd Wahab (2016) Earnings management, corporate governance and goodwill impairment among Malaysian listed companies. Masters thesis, Universiti Utara Malaysia. |
| spellingShingle | HD2709-2930.7 Corporations HG Finance Siti Atiqah, Abd Wahab Earnings management, corporate governance and goodwill impairment among Malaysian listed companies |
| title | Earnings management, corporate governance and goodwill impairment among Malaysian listed companies |
| title_full | Earnings management, corporate governance and goodwill impairment among Malaysian listed companies |
| title_fullStr | Earnings management, corporate governance and goodwill impairment among Malaysian listed companies |
| title_full_unstemmed | Earnings management, corporate governance and goodwill impairment among Malaysian listed companies |
| title_short | Earnings management, corporate governance and goodwill impairment among Malaysian listed companies |
| title_sort | earnings management, corporate governance and goodwill impairment among malaysian listed companies |
| topic | HD2709-2930.7 Corporations HG Finance |
| url | https://etd.uum.edu.my/6146/1/s814259_01.pdf https://etd.uum.edu.my/6146/2/s814259_02.pdf https://etd.uum.edu.my/6146/ |
| url_provider | http://etd.uum.edu.my/ |