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...

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Main Author:	Aira Illyani, Abd Aziz
Format:	Thesis
Language:	eng eng
Published:	2011
Subjects:	HD2709-2930.7 Corporations
Online Access:	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
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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

Association between corporate governance mechanisms and related party transactions in Malaysian public listed firms

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