Mohamed Hussain, Alfiatul Rohmah and Mohd Sanusi, Zuraidah and Mahenthiran, Sakthi and Hasnan, Suhaily (2015) The management motives in analysing accounting misstatements of Malaysian public listed companies (PLCs). In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA.
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Abstract
This paper discusses issues concerning management motives and situational pressures that lead to financial reporting misstatements.The situational pressures and management motives are measured using financial distress, family ownership, founders on board and earnings management of Malaysian public listed firms (referred to as PLCs) that influence the occurrence of accounting misstatements.Results show that founder on board (FOUNDER) is positively significant while family ownership (FAMOWN) is negatively significant determinants of the accounting misstatement proxy financial statement restatements.Two other variables namely financial distress (DISTRESS) and earnings management (EM) interact significantly and positively to affect accounting misstatements. Additionally, family ownership interacts with EM to positively affect accounting misstatements. Findings reveal that the extent of earnings management and financial distress and family-ownership of affect the likelihood of financial statement restatements by Malaysian PLCs.
Item Type: | Conference or Workshop Item (Paper) |
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Additional Information: | ISBN 978-967-0910-09-3 Organized by: School of Accountancy, Universiti Utara Malaysia. |
Uncontrolled Keywords: | Management motives, accounting misstatements |
Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
Divisions: | Tunku Puteri Intan Safinaz School of Accountancy (TISSA) |
Depositing User: | Mrs. Norazmilah Yaakub |
Date Deposited: | 14 Mar 2016 00:43 |
Last Modified: | 17 Apr 2016 00:15 |
URI: | https://repo.uum.edu.my/id/eprint/17562 |
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