Executives compensation schemes and earnings management

The purpose of this study is to investigate the association between different types of executives' compensation schemes being practised by the public listed companies in Malaysia and earnings management. Hence, I am interested in finding out whether the companies that provide short-term incenti...

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Main Author:	Syarifah Fairuz, Syed Radzuan
Format:	Thesis
Language:	eng eng
Published:	2011
Subjects:	HF5549-5549.5 Personnel Management Employment
Online Access:	https://etd.uum.edu.my/2578/1/Syarifah_Fairuz_Syed_Radzuan.pdf https://etd.uum.edu.my/2578/2/1.Syarifah_Fairuz_Syed_Radzuan.pdf
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id	my-uum-etd.2578
record_format	uketd_dc
spelling	my-uum-etd.25782016-06-02T12:20:56Z Executives compensation schemes and earnings management 2011 Syarifah Fairuz, Syed Radzuan Wan Hussin, Wan Nordin Tunku Puteri Intan Safinaz School of Accountancy (TISSA) College of Business HF5549-5549.5 Personnel Management. Employment The purpose of this study is to investigate the association between different types of executives' compensation schemes being practised by the public listed companies in Malaysia and earnings management. Hence, I am interested in finding out whether the companies that provide short-term incentives (i.e. cash or bonus incentives) and/or long-term incentives (i.e. equity-based compensation) to their executives' directors have higher earnings management than their counterparts. Therefore, I hypothesized that there is a positive relationship between earnings management and types of compensation schemes. Firstly, I predict a higher bonus awards being granted to executives directors influence management to engage in greater earnings management. Secondly, I predict a higher equity-based compensations being granted to executives directors influence management to engage in greater earnings management. I find evidence which suggest that public listed companies who provide higher bonus incentives to their executives' directors are more likely to engage in earnings management, proxied by the level of discretionary accruals. Among the limitations of this study is that I only consider a single motivation for earnings management which is the executives' compensation contracts. 2011 Thesis https://etd.uum.edu.my/2578/ https://etd.uum.edu.my/2578/1/Syarifah_Fairuz_Syed_Radzuan.pdf application/pdf eng validuser https://etd.uum.edu.my/2578/2/1.Syarifah_Fairuz_Syed_Radzuan.pdf application/pdf eng public masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Wan Hussin, Wan Nordin
topic	HF5549-5549.5 Personnel Management Employment
spellingShingle	HF5549-5549.5 Personnel Management Employment Syarifah Fairuz, Syed Radzuan Executives compensation schemes and earnings management
description	The purpose of this study is to investigate the association between different types of executives' compensation schemes being practised by the public listed companies in Malaysia and earnings management. Hence, I am interested in finding out whether the companies that provide short-term incentives (i.e. cash or bonus incentives) and/or long-term incentives (i.e. equity-based compensation) to their executives' directors have higher earnings management than their counterparts. Therefore, I hypothesized that there is a positive relationship between earnings management and types of compensation schemes. Firstly, I predict a higher bonus awards being granted to executives directors influence management to engage in greater earnings management. Secondly, I predict a higher equity-based compensations being granted to executives directors influence management to engage in greater earnings management. I find evidence which suggest that public listed companies who provide higher bonus incentives to their executives' directors are more likely to engage in earnings management, proxied by the level of discretionary accruals. Among the limitations of this study is that I only consider a single motivation for earnings management which is the executives' compensation contracts.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Syarifah Fairuz, Syed Radzuan
author_facet	Syarifah Fairuz, Syed Radzuan
author_sort	Syarifah Fairuz, Syed Radzuan
title	Executives compensation schemes and earnings management
title_short	Executives compensation schemes and earnings management
title_full	Executives compensation schemes and earnings management
title_fullStr	Executives compensation schemes and earnings management
title_full_unstemmed	Executives compensation schemes and earnings management
title_sort	executives compensation schemes and earnings management
granting_institution	Universiti Utara Malaysia
granting_department	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
publishDate	2011
url	https://etd.uum.edu.my/2578/1/Syarifah_Fairuz_Syed_Radzuan.pdf https://etd.uum.edu.my/2578/2/1.Syarifah_Fairuz_Syed_Radzuan.pdf
_version_	1747827379137413120

Executives compensation schemes and earnings management

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