Study On Earnings Management To Exceed Psychological Thresholds By Malaysian Public Listed Companies
Earnings represent the single most important item in the financial reports. Earnings are closely monitored by several parties including financial analysts, executives, and boards of directors etc. The significance of earnings is further emphasized by the fact that the long-term stock returns are ove...
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2009
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my-mmu-ep.34762012-04-09T04:13:20Z Study On Earnings Management To Exceed Psychological Thresholds By Malaysian Public Listed Companies 2009-11 Mohamad, Musthafa HG Finance Earnings represent the single most important item in the financial reports. Earnings are closely monitored by several parties including financial analysts, executives, and boards of directors etc. The significance of earnings is further emphasized by the fact that the long-term stock returns are overwhelming explained by the firm\'s cumulative earnings. Earnings also have implications for senior executives\' employment and compensation benefits. Hence, executives possess strong incentives to manage earnings by exploiting the accounting flexibility permitted under the Generally Accepted Accounting Principles (GAAP). 2009-11 Thesis http://shdl.mmu.edu.my/3476/ http://vlib.mmu.edu.my/diglib/login/dlusr/login.php masters University of Multimedia Research Library |
| institution |
Multimedia University |
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MMU Institutional Repository |
| topic |
HG Finance |
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HG Finance Mohamad, Musthafa Study On Earnings Management To Exceed Psychological Thresholds By Malaysian Public Listed Companies |
| description |
Earnings represent the single most important item in the financial reports. Earnings are closely monitored by several parties including financial analysts, executives, and boards of directors etc. The significance of earnings is further emphasized by the fact that the long-term stock returns are overwhelming explained by the firm\'s cumulative earnings. Earnings also have implications for senior executives\' employment and compensation benefits. Hence, executives possess strong incentives to manage earnings by exploiting the accounting flexibility permitted under the Generally Accepted Accounting Principles (GAAP). |
| format |
Thesis |
| qualification_level |
Master's degree |
| author |
Mohamad, Musthafa |
| author_facet |
Mohamad, Musthafa |
| author_sort |
Mohamad, Musthafa |
| title |
Study On Earnings Management To Exceed Psychological Thresholds By Malaysian Public Listed Companies |
| title_short |
Study On Earnings Management To Exceed Psychological Thresholds By Malaysian Public Listed Companies |
| title_full |
Study On Earnings Management To Exceed Psychological Thresholds By Malaysian Public Listed Companies |
| title_fullStr |
Study On Earnings Management To Exceed Psychological Thresholds By Malaysian Public Listed Companies |
| title_full_unstemmed |
Study On Earnings Management To Exceed Psychological Thresholds By Malaysian Public Listed Companies |
| title_sort |
study on earnings management to exceed psychological thresholds by malaysian public listed companies |
| granting_institution |
University of Multimedia |
| granting_department |
Research Library |
| publishDate |
2009 |
| _version_ |
1747829505061289984 |