Board Characteristics and Earnings Management: An Empirical Evidence from Malaysian Listed Companies

This thesis investigates the relationship between board's characteristics and earning management on the companies listed on Bursa Malaysia's main board, which examine roles of independence board, outside directors, CEO duality and management ownership in constraining the earnings managemen...

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Main Author:	Hamad, Hocine Boughezala
Format:	Thesis
Language:	eng eng
Published:	2010
Subjects:	HD2709-2930.7 Corporations
Online Access:	https://etd.uum.edu.my/2676/1/Hocine_Boughezala_Hamad.pdf https://etd.uum.edu.my/2676/2/1.Hocine_Boughezala_Hamad.pdf
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id	my-uum-etd.2676
record_format	uketd_dc
spelling	my-uum-etd.26762013-07-24T12:17:16Z Board Characteristics and Earnings Management: An Empirical Evidence from Malaysian Listed Companies 2010-10-10 Hamad, Hocine Boughezala Md Yusof, Mohd 'Atef College of Business (COB) College of Business HD2709-2930.7 Corporations This thesis investigates the relationship between board's characteristics and earning management on the companies listed on Bursa Malaysia's main board, which examine roles of independence board, outside directors, CEO duality and management ownership in constraining the earnings management activities. In general, the study contributes to the literature by testing the issue of boards and investigates major board characteristics are related to earnings management by the firm, and it aims to provide empirical evidence according to regulatory and business environments in Malaysia. Hence, I have used data of eighty one firms from major sectors are available in bursa Malaysia, as below: industrial products, properties, plantation, hotels, consumer products, trade & services, technology, and construction sector. In addition, the time of period covered for this study in 2009 within Bursa Malaysia. This study finds a negative significant result of board independence, CEO duality, and outside directors to earnings management, results also indicates that ownership management has positive relationship to earning management. This indicates that the more manager own companies, that excessive shareholding more than 25% by managers may induce managers to manage earnings. While the matter of combined CEO and Chairman (CEO duality) is not effective to earnings management practice in Malaysia firms. board composition (outside directors) is not common in Malaysia firms as results indicate that have some companies haven't any outside director in their board directors, as suggested by the Cod of corporate governance in Malaysia is not satisfactory to monitor the management from earnings quality. 2010-10 Thesis https://etd.uum.edu.my/2676/ https://etd.uum.edu.my/2676/1/Hocine_Boughezala_Hamad.pdf application/pdf eng validuser https://etd.uum.edu.my/2676/2/1.Hocine_Boughezala_Hamad.pdf application/pdf eng public http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000768010 masters masters Universiti Utara Malaysia
institution	Universiti Utara Malaysia
collection	UUM ETD
language	eng eng
advisor	Md Yusof, Mohd 'Atef
topic	HD2709-2930.7 Corporations
spellingShingle	HD2709-2930.7 Corporations Hamad, Hocine Boughezala Board Characteristics and Earnings Management: An Empirical Evidence from Malaysian Listed Companies
description	This thesis investigates the relationship between board's characteristics and earning management on the companies listed on Bursa Malaysia's main board, which examine roles of independence board, outside directors, CEO duality and management ownership in constraining the earnings management activities. In general, the study contributes to the literature by testing the issue of boards and investigates major board characteristics are related to earnings management by the firm, and it aims to provide empirical evidence according to regulatory and business environments in Malaysia. Hence, I have used data of eighty one firms from major sectors are available in bursa Malaysia, as below: industrial products, properties, plantation, hotels, consumer products, trade & services, technology, and construction sector. In addition, the time of period covered for this study in 2009 within Bursa Malaysia. This study finds a negative significant result of board independence, CEO duality, and outside directors to earnings management, results also indicates that ownership management has positive relationship to earning management. This indicates that the more manager own companies, that excessive shareholding more than 25% by managers may induce managers to manage earnings. While the matter of combined CEO and Chairman (CEO duality) is not effective to earnings management practice in Malaysia firms. board composition (outside directors) is not common in Malaysia firms as results indicate that have some companies haven't any outside director in their board directors, as suggested by the Cod of corporate governance in Malaysia is not satisfactory to monitor the management from earnings quality.
format	Thesis
qualification_name	masters
qualification_level	Master's degree
author	Hamad, Hocine Boughezala
author_facet	Hamad, Hocine Boughezala
author_sort	Hamad, Hocine Boughezala
title	Board Characteristics and Earnings Management: An Empirical Evidence from Malaysian Listed Companies
title_short	Board Characteristics and Earnings Management: An Empirical Evidence from Malaysian Listed Companies
title_full	Board Characteristics and Earnings Management: An Empirical Evidence from Malaysian Listed Companies
title_fullStr	Board Characteristics and Earnings Management: An Empirical Evidence from Malaysian Listed Companies
title_full_unstemmed	Board Characteristics and Earnings Management: An Empirical Evidence from Malaysian Listed Companies
title_sort	board characteristics and earnings management: an empirical evidence from malaysian listed companies
granting_institution	Universiti Utara Malaysia
granting_department	College of Business (COB)
publishDate	2010
url	https://etd.uum.edu.my/2676/1/Hocine_Boughezala_Hamad.pdf https://etd.uum.edu.my/2676/2/1.Hocine_Boughezala_Hamad.pdf
_version_	1747827402832084992

Board Characteristics and Earnings Management: An Empirical Evidence from Malaysian Listed Companies

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