Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim

This paper examines the relationship between earnings management and management incentive among public listed companies. The study uses a cross-sectional study where real activity manipulation on cash flow being used as proxy for earnings management. Data has been collected from 2010-2012 annual fin...

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Main Author:	Ibrahim, Mohd Tarmizi
Format:	Thesis
Language:	English
Published:	2013
Online Access:	https://ir.uitm.edu.my/id/eprint/16334/1/TM_MOHD%20TARMIZI%20IBRAHIM%20AC%2013_5.pdf
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id	my-uitm-ir.16334
record_format	uketd_dc
spelling	my-uitm-ir.163342022-04-13T01:20:38Z Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim 2013-12 Ibrahim, Mohd Tarmizi This paper examines the relationship between earnings management and management incentive among public listed companies. The study uses a cross-sectional study where real activity manipulation on cash flow being used as proxy for earnings management. Data has been collected from 2010-2012 annual financial statements and DataStream of public listed companies in Malaysia. The study shows that earnings management techniques being used among the Malaysian public listed companies and its relationship with management incentive. Results indicate that management of Malaysian public listed companies use earnings management techniques in order to report positive performance of the company over the years. In addition to that result also shows that only free cash flow incentive has significant relationship with earnings management whereas the study fails to find any significant relationship between debt covenant and earnings management. Since there is little research on this area among Malaysian Public Listed Companies, this study will provide empirical evidence the use of earnings management and it relationship with management incentive. 2013-12 Thesis https://ir.uitm.edu.my/id/eprint/16334/ https://ir.uitm.edu.my/id/eprint/16334/1/TM_MOHD%20TARMIZI%20IBRAHIM%20AC%2013_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy Mohd Sanusi, Zuraidah (Assoc. Prof. Dr)
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
advisor	Mohd Sanusi, Zuraidah (Assoc. Prof. Dr)
description	This paper examines the relationship between earnings management and management incentive among public listed companies. The study uses a cross-sectional study where real activity manipulation on cash flow being used as proxy for earnings management. Data has been collected from 2010-2012 annual financial statements and DataStream of public listed companies in Malaysia. The study shows that earnings management techniques being used among the Malaysian public listed companies and its relationship with management incentive. Results indicate that management of Malaysian public listed companies use earnings management techniques in order to report positive performance of the company over the years. In addition to that result also shows that only free cash flow incentive has significant relationship with earnings management whereas the study fails to find any significant relationship between debt covenant and earnings management. Since there is little research on this area among Malaysian Public Listed Companies, this study will provide empirical evidence the use of earnings management and it relationship with management incentive.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Ibrahim, Mohd Tarmizi
spellingShingle	Ibrahim, Mohd Tarmizi Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
author_facet	Ibrahim, Mohd Tarmizi
author_sort	Ibrahim, Mohd Tarmizi
title	Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_short	Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_full	Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_fullStr	Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_full_unstemmed	Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_sort	opportunistic behavior in malaysian public listed companies: the relationship between earnings management and management incentive / mohd tarmizi ibrahim
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2013
url	https://ir.uitm.edu.my/id/eprint/16334/1/TM_MOHD%20TARMIZI%20IBRAHIM%20AC%2013_5.pdf
_version_	1783733506494431232

Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim

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