rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: CEO characteristics and earnings management
    sub title: evidence from Malaysia
  name:
    name part: Nour, Mohamed Abdulahi
    role:
      role term: creator
    role:
      role term: author
  name:
    name part: Maslina Ahmad
    role:
      role term: degree supervisor
  name:
    name part: Sherliza Puat Nelson
    role:
      role term: degree supervisor
  name:
    name part: International Islamic University Malaysia
    name part: Department of Accounting
  genre: Theses, IIUM local
  origin info:
    place:
      place term: my
    date issued: 2021
  language:
    language term: eng
  physical description:
    extent: xii, 90 leaves : 30 cm.
  abstract: This research examines the impacts of CEO characteristics on earnings management. Several corporate failures around the world have drawn the attention of relevant parties to CEO characteristics, and they have necessitated the need for strong corporate governance to improve financial reporting practices. CEOs are responsible for setting the organisation's activities and plans, managing organisation's overall operations, making important strategic decisions, and determining company resource's effective allocation on behalf of the shareholders. However, corporate managers usually decide on accounting policies and operational decisions that are not conformity with approved accounting standards to stabilise revenues and meet financial results. Thus, the main objective of this study is to examine the impacts of CEO characteristics on earnings management. The current study examines the impacts of four CEO characteristics, namely CEO age, CEO tenure, CEO gender, and CEO financial expertise, on earnings management. Data were collected from 122 companies from the top 200 Malaysian public listed companies' annual reports between 2015 and 2019 in order to build a reliable sample. Upper echelons theory was employed as the theory upon which this study is built; this theory also guides the development of research framework for the present study. Having adopted quantitative research design, the results show that CEO age and CEO financial expertise are positively related to earnings management. However, CEO tenure and gender are negatively related to earnings management. This study suggests an improvement in CEO characteristics among the Malaysian public listed companies. These findings can be helpful for Malaysian regulatory bodies, such as the Securities Commission and Bursa Malaysia, to improve the financial reporting practices. Furthermore, these findings have strong implications for the investors, policymakers, and accounting professionals on the extent to which CEO characteris…
  note: by Mohamed Abdulahi Nour
  note: Abstracts in English and Arabic.
  note: "A dissertation submitted in fulfilment of the requirement for the degree of Master of Science (Accounting)." --On title page.
  note: Thesis (MSACC)--International Islamic University Malaysia, 2021.
  note: Includes bibliographical references (leaves 73-90).
  subject:
    geographic code: a-my---
  subject:
    topic: Chief executive officers
    topic: Characters and characteristics
    geographic: Malaysia
  subject:
    topic: Earnings management
    geographic: Malaysia
  classification: HD38.25.M4
  identifier: http://studentrepo.iium.edu.my/handle/123456789/11082
  record info:
    record content source: UIAM
    record creation date: 220512
    language of cataloging:
      language term: eng