Board Diversity As Antecedent And Corporate Social Responsibility As Consequence Of Earnings Management: Malaysian Evidence

Earnings management practices have escalated in recent years. The consequence of this practice is detrimental, and has received immense attention from academician and practitioners. The issue of earnings management has become a serious concern, especially in corporate governance ability as a monitor...

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Main Author:	Shafai, Nor Atikah
Format:	Thesis
Language:	English
Published:	2019
Subjects:	HF5001-6182 Business
Online Access:	http://eprints.usm.my/48221/1/NOR%20ATIKAH%20BINTI%20SHAFAI%20cut.pdf
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id	my-usm-ep.48221
record_format	uketd_dc
spelling	my-usm-ep.482212021-02-01T02:30:13Z Board Diversity As Antecedent And Corporate Social Responsibility As Consequence Of Earnings Management: Malaysian Evidence 2019-06 Shafai, Nor Atikah HF5001-6182 Business Earnings management practices have escalated in recent years. The consequence of this practice is detrimental, and has received immense attention from academician and practitioners. The issue of earnings management has become a serious concern, especially in corporate governance ability as a monitoring mechanism and the consequence of earnings management manifestation. Using Agency Theory and Human Capital Theory, this research endeavours to investigate the relationship between board diversity (diversity-of-boards and diversity-in-boards) and earnings management. This research also determines to examine corporate social responsibility (CSR) as the consequence of earnings management based on Stakeholder-agency Theory and Signalling Theory. Particularly, this study investigates whether earnings management affects the quality of CSR disclosure. Additionally, this research examines the moderating effect of corporate reputation between earnings management and CSR. A total of 265 public listed companies on the Main Market of Bursa Malaysia for the year 2016 have been analysed. This study reveals that board leadership, multiple directorships, gender diversity and age diversity are significantly negative in relation to earnings management. Non-executive directors‘ commitment and nationality diversity, on the other hand, are found to be significant and positively associated with earnings management. The remaining variables which are board size, ethnic diversity and competency diversity were found to have no effect in mitigating earnings management. 2019-06 Thesis http://eprints.usm.my/48221/ http://eprints.usm.my/48221/1/NOR%20ATIKAH%20BINTI%20SHAFAI%20cut.pdf application/pdf en public phd doctoral Universiti Sains Malaysia Pusat Pengajian Siswazah Perniagaan
institution	Universiti Sains Malaysia
collection	USM Institutional Repository
language	English
topic	HF5001-6182 Business
spellingShingle	HF5001-6182 Business Shafai, Nor Atikah Board Diversity As Antecedent And Corporate Social Responsibility As Consequence Of Earnings Management: Malaysian Evidence
description	Earnings management practices have escalated in recent years. The consequence of this practice is detrimental, and has received immense attention from academician and practitioners. The issue of earnings management has become a serious concern, especially in corporate governance ability as a monitoring mechanism and the consequence of earnings management manifestation. Using Agency Theory and Human Capital Theory, this research endeavours to investigate the relationship between board diversity (diversity-of-boards and diversity-in-boards) and earnings management. This research also determines to examine corporate social responsibility (CSR) as the consequence of earnings management based on Stakeholder-agency Theory and Signalling Theory. Particularly, this study investigates whether earnings management affects the quality of CSR disclosure. Additionally, this research examines the moderating effect of corporate reputation between earnings management and CSR. A total of 265 public listed companies on the Main Market of Bursa Malaysia for the year 2016 have been analysed. This study reveals that board leadership, multiple directorships, gender diversity and age diversity are significantly negative in relation to earnings management. Non-executive directors‘ commitment and nationality diversity, on the other hand, are found to be significant and positively associated with earnings management. The remaining variables which are board size, ethnic diversity and competency diversity were found to have no effect in mitigating earnings management.
format	Thesis
qualification_name	Doctor of Philosophy (PhD.)
qualification_level	Doctorate
author	Shafai, Nor Atikah
author_facet	Shafai, Nor Atikah
author_sort	Shafai, Nor Atikah
title	Board Diversity As Antecedent And Corporate Social Responsibility As Consequence Of Earnings Management: Malaysian Evidence
title_short	Board Diversity As Antecedent And Corporate Social Responsibility As Consequence Of Earnings Management: Malaysian Evidence
title_full	Board Diversity As Antecedent And Corporate Social Responsibility As Consequence Of Earnings Management: Malaysian Evidence
title_fullStr	Board Diversity As Antecedent And Corporate Social Responsibility As Consequence Of Earnings Management: Malaysian Evidence
title_full_unstemmed	Board Diversity As Antecedent And Corporate Social Responsibility As Consequence Of Earnings Management: Malaysian Evidence
title_sort	board diversity as antecedent and corporate social responsibility as consequence of earnings management: malaysian evidence
granting_institution	Universiti Sains Malaysia
granting_department	Pusat Pengajian Siswazah Perniagaan
publishDate	2019
url	http://eprints.usm.my/48221/1/NOR%20ATIKAH%20BINTI%20SHAFAI%20cut.pdf
_version_	1747821905011802112

Board Diversity As Antecedent And Corporate Social Responsibility As Consequence Of Earnings Management: Malaysian Evidence

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