The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin

The primary objective of this study is to investigate whether there is relationship between family ownership and controls with discretionary accruals in Malaysia. This study employed a sample of 478 listed firm's observation of Malaysian listed companies in the period of year 2012. The samples...

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Main Author:	Mohd Zin, Nor Hannan
Format:	Thesis
Language:	English
Published:	2013
Online Access:	https://ir.uitm.edu.my/id/eprint/17182/2/TM_NOR%20HANNAN%20MOHD%20ZIN%20AC%2013_5.pdf
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id	my-uitm-ir.17182
record_format	uketd_dc
spelling	my-uitm-ir.171822022-04-11T03:27:25Z The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin 2013-12 Mohd Zin, Nor Hannan The primary objective of this study is to investigate whether there is relationship between family ownership and controls with discretionary accruals in Malaysia. This study employed a sample of 478 listed firm's observation of Malaysian listed companies in the period of year 2012. The samples consist of 275 family firms and 203 non family firms. First, the study examines the association between discretionary accruals with family ownership. The result suggest that discretionary accruals has association with the family ownership which indicates that high percentage of the firm's share hold by families will result in low accounting discretion being reported (Machunga and Teitel, 2009). Second, this study examines the association between discretionary accruals with family controls. Surprisingly, the result suggests that discretionary accrual has association with the family controls. This indicates that high percentage of family members being appointed and holds position in the board result in high accounting discretion. This study also found that firm size, leverage, board size, directors independence, return on equity, CEO duality, BIG 4 auditors and industry influence discretionary accruals occurrence in family firms specifically in Malaysian environment. 2013-12 Thesis https://ir.uitm.edu.my/id/eprint/17182/ https://ir.uitm.edu.my/id/eprint/17182/2/TM_NOR%20HANNAN%20MOHD%20ZIN%20AC%2013_5.pdf text en public mphil masters Universiti Teknologi MARA Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
description	The primary objective of this study is to investigate whether there is relationship between family ownership and controls with discretionary accruals in Malaysia. This study employed a sample of 478 listed firm's observation of Malaysian listed companies in the period of year 2012. The samples consist of 275 family firms and 203 non family firms. First, the study examines the association between discretionary accruals with family ownership. The result suggest that discretionary accruals has association with the family ownership which indicates that high percentage of the firm's share hold by families will result in low accounting discretion being reported (Machunga and Teitel, 2009). Second, this study examines the association between discretionary accruals with family controls. Surprisingly, the result suggests that discretionary accrual has association with the family controls. This indicates that high percentage of family members being appointed and holds position in the board result in high accounting discretion. This study also found that firm size, leverage, board size, directors independence, return on equity, CEO duality, BIG 4 auditors and industry influence discretionary accruals occurrence in family firms specifically in Malaysian environment.
format	Thesis
qualification_name	Master of Philosophy (M.Phil.)
qualification_level	Master's degree
author	Mohd Zin, Nor Hannan
spellingShingle	Mohd Zin, Nor Hannan The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
author_facet	Mohd Zin, Nor Hannan
author_sort	Mohd Zin, Nor Hannan
title	The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_short	The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_full	The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_fullStr	The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_full_unstemmed	The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_sort	relationship between family firms ownership and control with discretionary accruals / nor hannan mohd zin
granting_institution	Universiti Teknologi MARA
granting_department	Faculty of Accountancy
publishDate	2013
url	https://ir.uitm.edu.my/id/eprint/17182/2/TM_NOR%20HANNAN%20MOHD%20ZIN%20AC%2013_5.pdf
_version_	1783733552652746752

The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin

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