Association between corporate governance mechanisms and related party transactions in Malaysian public listed firms
This paper examines the roles of corporate governance mechanisms in monitoring the management activity in engaging related party transactions in Malaysian public listed firms. The corporate governance mechanisms such as CEO duality, proportion of non executive directors in board of directors, direc...
Saved in:
| 主要作者: | |
|---|---|
| 格式: | Thesis |
| 语言: | eng eng |
| 出版: |
2011
|
| 主题: | |
| 在线阅读: | https://etd.uum.edu.my/2717/1/Aira_Illyani_Abd_Aziz.pdf https://etd.uum.edu.my/2717/2/1.Aira_Illyani_Abd_Aziz.pdf |
| 标签: |
添加标签
没有标签, 成为第一个标记此记录!
|
| id |
my-uum-etd.2717 |
|---|---|
| record_format |
uketd_dc |
| spelling |
my-uum-etd.27172022-04-11T01:10:24Z Association between corporate governance mechanisms and related party transactions in Malaysian public listed firms 2011 Aira Illyani, Abd Aziz Abdul Latif, Rohaida Tunku Puteri Intan Safinaz School of Accountancy (TISSA) College of Business HD2709-2930.7 Corporations This paper examines the roles of corporate governance mechanisms in monitoring the management activity in engaging related party transactions in Malaysian public listed firms. The corporate governance mechanisms such as CEO duality, proportion of non executive directors in board of directors, directors ownership, proportion of non executive directors in audit committee and meeting frequency were used to measure whether corporate governance mechanisms are effective in deterring the management from doing earnings management through related party transactions. The result indicate that there is positively significant relationship between CEO duality and RPT. The findings also support the hpthesis where there is positive relationship between the non executive directors in BOD with RPT. But, the result indicate that there is no significant relationship between the director ownership with RPT. Moreover, from the result, it shows that the audit committee variables which are the non executive directors in audit committee and meeting frequency does not have a significant relationship with related party transactions. 2011 Thesis https://etd.uum.edu.my/2717/ https://etd.uum.edu.my/2717/1/Aira_Illyani_Abd_Aziz.pdf text eng public https://etd.uum.edu.my/2717/2/1.Aira_Illyani_Abd_Aziz.pdf text eng public masters masters Universiti Utara Malaysia |
| institution |
Universiti Utara Malaysia |
| collection |
UUM ETD |
| language |
eng eng |
| advisor |
Abdul Latif, Rohaida |
| topic |
HD2709-2930.7 Corporations |
| spellingShingle |
HD2709-2930.7 Corporations Aira Illyani, Abd Aziz Association between corporate governance mechanisms and related party transactions in Malaysian public listed firms |
| description |
This paper examines the roles of corporate governance mechanisms in monitoring the management activity in engaging related party transactions in Malaysian public listed firms. The corporate governance mechanisms such as CEO duality, proportion of non executive directors in
board of directors, directors ownership, proportion of non executive directors in audit committee and meeting frequency were used to measure whether corporate governance mechanisms are effective in deterring the management from doing earnings management through related party transactions. The result indicate that there is positively significant relationship between CEO duality and RPT. The findings also support the hpthesis where there is positive relationship between the non executive directors in BOD with RPT. But, the result indicate that there is no
significant relationship between the director ownership with RPT. Moreover, from the result, it shows that the audit committee variables which are the non executive directors in audit committee and meeting frequency does not have a significant relationship with related party transactions. |
| format |
Thesis |
| qualification_name |
masters |
| qualification_level |
Master's degree |
| author |
Aira Illyani, Abd Aziz |
| author_facet |
Aira Illyani, Abd Aziz |
| author_sort |
Aira Illyani, Abd Aziz |
| title |
Association between corporate governance mechanisms and related party transactions in Malaysian public listed firms |
| title_short |
Association between corporate governance mechanisms and related party transactions in Malaysian public listed firms |
| title_full |
Association between corporate governance mechanisms and related party transactions in Malaysian public listed firms |
| title_fullStr |
Association between corporate governance mechanisms and related party transactions in Malaysian public listed firms |
| title_full_unstemmed |
Association between corporate governance mechanisms and related party transactions in Malaysian public listed firms |
| title_sort |
association between corporate governance mechanisms and related party transactions in malaysian public listed firms |
| granting_institution |
Universiti Utara Malaysia |
| granting_department |
Tunku Puteri Intan Safinaz School of Accountancy (TISSA) |
| publishDate |
2011 |
| url |
https://etd.uum.edu.my/2717/1/Aira_Illyani_Abd_Aziz.pdf https://etd.uum.edu.my/2717/2/1.Aira_Illyani_Abd_Aziz.pdf |
| _version_ |
1747827412146585600 |