Bamahros, Hasan Mohammed and Wan Hussin, Wan Nordin (2015) Types of institutional investors and earnings management in Malaysia. Advanced Science Letters, 21 (6). pp. 2003-2006. ISSN 1936-6612

Full text not available from this repository. (Request a copy)

Abstract

The main objective in this study is to investigate the association between types of institutional investors and the level of discretionary accruals in Malaysian public listed firms.Two measurements, namely discretionary current accruals based on the performance-adjusted model and discretionary total accruals based on modified Jones model are used to estimate the levels of discretionary accruals. Our sample consists of 525 companies listed on Bursa Malaysia for financial year 2009.The results suggest that short-term institutional investors exacerbate discretionary accruals.However, long-term institutional investors do not have significant relationship with the level of discretionary accruals in Malaysia.

Item Type:	Article
Subjects:	H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management
Divisions:	Othman Yeop Abdullah Graduate School of Business
Depositing User:	Dr. Hasan Mohammed Ahmed Bamahros
Date Deposited:	20 Dec 2015 02:34
Last Modified:	12 Apr 2016 08:08
URI:	https://repo.uum.edu.my/id/eprint/16469

Actions (login required)

View Item