Mansor, N. and Che Ahmad, Ayoib and Ahmad Zaluki, Nurwati Ashikkin and Osman, A.H. (2013) Corporate governance and earnings management: A study on the Malaysian family and non-family Owned PLCs. Procedia Economics and Finance, 7. pp. 221-229. ISSN 22125671

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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.

Item Type:	Article
Uncontrolled Keywords:	Earnings Management; Corporate Governance; Family Owned Companies; Board of Directors; Audit Committee
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Tunku Puteri Intan Safinaz School of Accountancy (TISSA)
Depositing User:	Prof. Dr. Ayoib Che Ahmad
Date Deposited:	05 Nov 2014 04:52
Last Modified:	05 Nov 2020 02:51
URI:	https://repo.uum.edu.my/id/eprint/12550

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