Corporate governance attributes and income smoothing practices: case of Malaysian Public Listed Companies / Sylvester Yasin

The general objective of this study is to examine empirically whether corporate governance attributes have significant association with the extent of income smoothing practices in 608 public listed companies listed in Bursa Malaysia. The samples selected for this study is comprises of 608 firms list...

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Main Author:	Yasin, Sylvester
Format:	Thesis
Language:	English
Published:	2016
Subjects:	Earnings management
Online Access:	https://ir.uitm.edu.my/id/eprint/83021/1/83021.pdf
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id	my-uitm-ir.83021
record_format	uketd_dc
spelling	my-uitm-ir.830212023-09-15T03:14:10Z Corporate governance attributes and income smoothing practices: case of Malaysian Public Listed Companies / Sylvester Yasin 2016 Yasin, Sylvester Earnings management The general objective of this study is to examine empirically whether corporate governance attributes have significant association with the extent of income smoothing practices in 608 public listed companies listed in Bursa Malaysia. The samples selected for this study is comprises of 608 firms listed in the Bursa Malaysia during the year of 2014. Sepcifically, this study select five corporate governance attributes of audit committee size (ACSIZE),the audit committeee meeting (ACMEET), the proportion of non-executive directors (NONEX) in the audit committee, the audit committee independent (ACIND) and chairman duality (CDUAL). The independent and control variables will regressed with the dependent variable which is the extent of income smoothing. The extent of income smoothing is measured by correlation of change in discretionary accrual proxy (ADAP) and the change in pre-discretionary income (APDI) where, discretionary accruals is measured based on model developed by Jones' (1991) modified by Kothari, Leone and Wasley (2005) and Tucker and Zarowin (2006). The empirical result of this study found that; ACSIZE, ACIND and CDUAL are significantly associated with the extent of income smoothing practices while, ACMEET and NONEX not significantly associated with the extent of income smoothing. The result is robust even after including various controlled variables such as firm size (FSIZE), leverage (LEV), growth (GROWTH), and auditor (Big4). Keywords: Income Smoothing, extent of income smoothing, discretionary accrual, pre-discretionary income and Corporate governance 2016 Thesis https://ir.uitm.edu.my/id/eprint/83021/ https://ir.uitm.edu.my/id/eprint/83021/1/83021.pdf text en public masters Universiti Teknologi MARA, Sabah Faculty of Accountancy
institution	Universiti Teknologi MARA
collection	UiTM Institutional Repository
language	English
topic	Earnings management
spellingShingle	Earnings management Yasin, Sylvester Corporate governance attributes and income smoothing practices: case of Malaysian Public Listed Companies / Sylvester Yasin
description	The general objective of this study is to examine empirically whether corporate governance attributes have significant association with the extent of income smoothing practices in 608 public listed companies listed in Bursa Malaysia. The samples selected for this study is comprises of 608 firms listed in the Bursa Malaysia during the year of 2014. Sepcifically, this study select five corporate governance attributes of audit committee size (ACSIZE),the audit committeee meeting (ACMEET), the proportion of non-executive directors (NONEX) in the audit committee, the audit committee independent (ACIND) and chairman duality (CDUAL). The independent and control variables will regressed with the dependent variable which is the extent of income smoothing. The extent of income smoothing is measured by correlation of change in discretionary accrual proxy (ADAP) and the change in pre-discretionary income (APDI) where, discretionary accruals is measured based on model developed by Jones' (1991) modified by Kothari, Leone and Wasley (2005) and Tucker and Zarowin (2006). The empirical result of this study found that; ACSIZE, ACIND and CDUAL are significantly associated with the extent of income smoothing practices while, ACMEET and NONEX not significantly associated with the extent of income smoothing. The result is robust even after including various controlled variables such as firm size (FSIZE), leverage (LEV), growth (GROWTH), and auditor (Big4). Keywords: Income Smoothing, extent of income smoothing, discretionary accrual, pre-discretionary income and Corporate governance
format	Thesis
qualification_level	Master's degree
author	Yasin, Sylvester
author_facet	Yasin, Sylvester
author_sort	Yasin, Sylvester
title	Corporate governance attributes and income smoothing practices: case of Malaysian Public Listed Companies / Sylvester Yasin
title_short	Corporate governance attributes and income smoothing practices: case of Malaysian Public Listed Companies / Sylvester Yasin
title_full	Corporate governance attributes and income smoothing practices: case of Malaysian Public Listed Companies / Sylvester Yasin
title_fullStr	Corporate governance attributes and income smoothing practices: case of Malaysian Public Listed Companies / Sylvester Yasin
title_full_unstemmed	Corporate governance attributes and income smoothing practices: case of Malaysian Public Listed Companies / Sylvester Yasin
title_sort	corporate governance attributes and income smoothing practices: case of malaysian public listed companies / sylvester yasin
granting_institution	Universiti Teknologi MARA, Sabah
granting_department	Faculty of Accountancy
publishDate	2016
url	https://ir.uitm.edu.my/id/eprint/83021/1/83021.pdf
_version_	1783736362613080064

Corporate governance attributes and income smoothing practices: case of Malaysian Public Listed Companies / Sylvester Yasin

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