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Audit committee financial expertise and real earnings management


Ahmad Zaluki, Nurwati Ashikkin and Badru, Bazeet Olayemi (2014) Audit committee financial expertise and real earnings management. In: 16th Malaysian Finance Association Conference (MFA2014), 4 - 6 June 2014, Sasana Kijang Central Bank of Malaysia, Kuala Lumpur. (Unpublished)

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Abstract

The study examines the relationship between audit committee characteristics and real earnings management and test whether this constrains real earnings management activities.With the use of cross-sectional data of 100 companies rated by the Minority Shareholder Watchdog Group Malaysia as best in corporate governance practices in 2011, a multiple regression analysis is carried out.The study found that none of the variables of the audit committee characteristics could constrain real earnings management.The study adds to the existing literature on earnings management, particularly real earnings management.

Item Type: Conference or Workshop Item (Paper)
Additional Information: Jointly Organised By : Unversiti Malaya, Malaysian Finance Association, Pacific Basin Finance Journal & AJBA
Uncontrolled Keywords: Audit committee financial expertise,independent directors,real earnings management.
Subjects: H Social Sciences > HG Finance
Divisions: Othman Yeop Abdullah Graduate School of Business
Depositing User: Dr. Nurwati Ashikkin Ahmad Zaluki
Date Deposited: 19 Aug 2014 03:09
Last Modified: 17 Apr 2016 06:10
URI: http://repo.uum.edu.my/id/eprint/11576

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