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Related party transactions, audit committees and real earnings management: The moderating impact of family ownership

Abdullah, Noor Marini and Wan Hussin, Wan Nordin (2015) Related party transactions, audit committees and real earnings management: The moderating impact of family ownership. Advanced Science Letters, 21 (6). pp. 2033-2037. ISSN 1936-6612

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Abstract

This study examines the relationship between related party transactions, audit committee characteristics and real earnings management, using data from an emerging market, namely Malaysia.This study also examines the moderating impact of family firm on the association between related party transactions and earnings management.Using a sample of 216 Bursa Malaysia listed companies for the year 2009, the study shows that related party transactions exacerbate real earnings management and provides weak evidence that audit committee financial expertise mitigates real earnings management.In addition, the study also indicates that family-controlled firms constrain the opportunistic effect of related party transactions on real earnings management, thus supporting the alignment effect of family ownership.

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: Prof. Dr. Wan Nordin Wan Hussin
Date Deposited: 26 Jun 2016 02:56
Last Modified: 11 Oct 2016 02:57
URI: https://repo.uum.edu.my/id/eprint/18168

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