Corporate Governance and Earnings Management: A Study on the Malaysian Family and Non-family Owned PLCs
Year: 2013
Type: article
Abstract: This study supported the claim that corporate governance (CG) mechanisms are able to overcome earnings management (EM) activities specifically from the perspective of family owned companies (FOC) and the non-family owned companies (NFOC). A total sample of 264 public listed companies (PLCs), selected based on stratified samplings, were tested. The results showed that for FOC, only number of board meetings held; while for NFOC, independence of directors, audit committee, non-duality, audit committee size, in-house internal audit function and quality differentiated auditors are the CG mechanisms that are found to be able to assist in minimizing the EM activities.
Source: Procedia Economics and Finance
Authors: N. Mansor, A. Che-Ahmad, N.A. Ahmad-Zaluki, A.H. Osman
Institutions: Universiti Teknologi MARA, Universiti Utara Malaysia
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W2008147117