Earnings management, corporate governance and goodwill impairment among Malaysian listed companies

Earnings management, corporate governance and goodwill impairment among Malaysian listed companies

The study examines the impact of corporate governance and company characteristics on earnings management practices among Malaysian public listed companies. In particular, the board meetings, board size, chief executive officer (CEO) duality and independent board of directors represent corporate gov...

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Main Author: Siti Atiqah, Abd Wahab
Format: Thesis
Language:eng
eng
Published: 2016
Subjects:
HD2709-2930.7 Corporations
HG Finance
Online Access:https://etd.uum.edu.my/6146/1/s814259_01.pdf
https://etd.uum.edu.my/6146/2/s814259_02.pdf
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id my-uum-etd.6146
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Abdul Majid, Jamaliah
topic HD2709-2930.7 Corporations
HG Finance
spellingShingle HD2709-2930.7 Corporations
HG Finance
Siti Atiqah, Abd Wahab
Earnings management, corporate governance and goodwill impairment among Malaysian listed companies
description The study examines the impact of corporate governance and company characteristics on earnings management practices among Malaysian public listed companies. In particular, the board meetings, board size, chief executive officer (CEO) duality and independent board of directors represent corporate governance mechanism; while the size of the company, return on assets (ROA), market to book value, total current accruals, and operating cash flow represent company’s characteristics. Data are obtained from Datastream and annual report of 126 companies for the financial year ended 2013. The findings indicate a low level of earnings management occurred among Malaysian listed companies. This study provides evidence that boards meetings are significantly and negatively related to discretionary current accruals. Therefore, this study recommends that public listed companies in Malaysia to have a minimum number of six times of board meetings in a year.
format Thesis
qualification_name other
qualification_level Master's degree
author Siti Atiqah, Abd Wahab
author_facet Siti Atiqah, Abd Wahab
author_sort Siti Atiqah, Abd Wahab
title Earnings management, corporate governance and goodwill impairment among Malaysian listed companies
title_short Earnings management, corporate governance and goodwill impairment among Malaysian listed companies
title_full Earnings management, corporate governance and goodwill impairment among Malaysian listed companies
title_fullStr Earnings management, corporate governance and goodwill impairment among Malaysian listed companies
title_full_unstemmed Earnings management, corporate governance and goodwill impairment among Malaysian listed companies
title_sort earnings management, corporate governance and goodwill impairment among malaysian listed companies
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2016
url https://etd.uum.edu.my/6146/1/s814259_01.pdf
https://etd.uum.edu.my/6146/2/s814259_02.pdf
_version_ 1747828027994144768
spelling my-uum-etd.61462021-04-19T07:39:52Z Earnings management, corporate governance and goodwill impairment among Malaysian listed companies 2016 Siti Atiqah, Abd Wahab Abdul Majid, Jamaliah Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HD2709-2930.7 Corporations HG Finance The study examines the impact of corporate governance and company characteristics on earnings management practices among Malaysian public listed companies. In particular, the board meetings, board size, chief executive officer (CEO) duality and independent board of directors represent corporate governance mechanism; while the size of the company, return on assets (ROA), market to book value, total current accruals, and operating cash flow represent company’s characteristics. Data are obtained from Datastream and annual report of 126 companies for the financial year ended 2013. The findings indicate a low level of earnings management occurred among Malaysian listed companies. This study provides evidence that boards meetings are significantly and negatively related to discretionary current accruals. Therefore, this study recommends that public listed companies in Malaysia to have a minimum number of six times of board meetings in a year. 2016 Thesis https://etd.uum.edu.my/6146/ https://etd.uum.edu.my/6146/1/s814259_01.pdf text eng public https://etd.uum.edu.my/6146/2/s814259_02.pdf text eng public other masters Universiti Utara Malaysia Abed, S., Al-Attar, A., & Suwaidan, M. (2012). Corporate governance and earnings management: Jordanian evidence. International Business Research, 5(1), 216-225. Abdullah, S. N. (2004). Board composition, CEO duality and performance among Malaysian listed companies. Corporate Governance: The International Journal of Business in Society, 4(4), 47–61. doi:10.1108/14720700410558871 Adibah, J., Nor, A. M., & Asyaari, E. A. (2009). 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