Corporate Governance And Earnings Management: Moderating Effect Of Family Ownership

After almost two decades of corporate governance implementation in Malaysia, there remain reservations on its effectiveness when applied to Malaysia’s corporate environment. The Malaysia Code on Corporate Governance which was directly modeled after the Cadbury Code in United Kingdom encountered seve...

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Bibliographic Details
Main Author:	Wan Mohammad, Wan Masliza
Format:	Thesis
Published:	2015
Subjects:	HG4001-4285 Finance management Business finance.
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id	my-mmu-ep.7172
record_format	uketd_dc
spelling	my-mmu-ep.71722018-07-06T13:43:26Z Corporate Governance And Earnings Management: Moderating Effect Of Family Ownership 2015-10 Wan Mohammad, Wan Masliza HG4001-4285 Finance management. Business finance. After almost two decades of corporate governance implementation in Malaysia, there remain reservations on its effectiveness when applied to Malaysia’s corporate environment. The Malaysia Code on Corporate Governance which was directly modeled after the Cadbury Code in United Kingdom encountered several institutional issues when implemented in Malaysia. As postulated by institutional theory, the institutional environment is one of the determining factors in the success of any system or structure of an organization. In this context, the effectiveness of corporate governance lies in its ability to assimilate the culture, norms, regulations and structures of social and economic systems that support the business existence. Marzuki and Abdul Wahab (2016) in their study between institutional factor and earnings conservatism find evidence of Bumiputra directors and family firms being conservative post International Financial Reporting Standards (IFRS). The findings highlight ethnicity and family firms as important institutional factors in the process of adopting IFRS. The gap established in this study is on the effect of board ethnicity or Bumiputra directors, family ownership and the role of corporate governance reform via Revised Malaysia Code On Corporate Governance (RMCCG) (2007) on earnings management activities in Malaysia. 2015-10 Thesis http://shdl.mmu.edu.my/7172/ http://library.mmu.edu.my/diglib/onlinedb/dig_lib.php phd doctoral Multimedia University Faculty of Management
institution	Multimedia University
collection	MMU Institutional Repository
topic	HG4001-4285 Finance management Business finance.
spellingShingle	HG4001-4285 Finance management Business finance. Wan Mohammad, Wan Masliza Corporate Governance And Earnings Management: Moderating Effect Of Family Ownership
description	After almost two decades of corporate governance implementation in Malaysia, there remain reservations on its effectiveness when applied to Malaysia’s corporate environment. The Malaysia Code on Corporate Governance which was directly modeled after the Cadbury Code in United Kingdom encountered several institutional issues when implemented in Malaysia. As postulated by institutional theory, the institutional environment is one of the determining factors in the success of any system or structure of an organization. In this context, the effectiveness of corporate governance lies in its ability to assimilate the culture, norms, regulations and structures of social and economic systems that support the business existence. Marzuki and Abdul Wahab (2016) in their study between institutional factor and earnings conservatism find evidence of Bumiputra directors and family firms being conservative post International Financial Reporting Standards (IFRS). The findings highlight ethnicity and family firms as important institutional factors in the process of adopting IFRS. The gap established in this study is on the effect of board ethnicity or Bumiputra directors, family ownership and the role of corporate governance reform via Revised Malaysia Code On Corporate Governance (RMCCG) (2007) on earnings management activities in Malaysia.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Wan Mohammad, Wan Masliza
author_facet	Wan Mohammad, Wan Masliza
author_sort	Wan Mohammad, Wan Masliza
title	Corporate Governance And Earnings Management: Moderating Effect Of Family Ownership
title_short	Corporate Governance And Earnings Management: Moderating Effect Of Family Ownership
title_full	Corporate Governance And Earnings Management: Moderating Effect Of Family Ownership
title_fullStr	Corporate Governance And Earnings Management: Moderating Effect Of Family Ownership
title_full_unstemmed	Corporate Governance And Earnings Management: Moderating Effect Of Family Ownership
title_sort	corporate governance and earnings management: moderating effect of family ownership
granting_institution	Multimedia University
granting_department	Faculty of Management
publishDate	2015
_version_	1747829659457814528

Corporate Governance And Earnings Management: Moderating Effect Of Family Ownership

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