Corporate Governance and Earnings Management: A Study on the Malaysian Family and Non-family Owned PLCs

Mansor, Noorhayati; Ahmad, Ayoib Che; Ahmad‐Zaluki, Nurwati A.; Osman, Amir Hakim

doi:10.1016/s2212-5671(13)00238-4

Cited by 70 publications

(87 citation statements)

References 18 publications

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“…The significantly positive effect of ACDAE on ABSDA1 and ABSDA2, is consistent with Mohammad et al (2016). However, it is inconsistent with other studies that have found an insignificant relationship (Abdul-Rahman & Ali, 2006;Ishak et al, 2011;Mansor et al, 2013;Saleh et al, 2007). Similarly, the significantly positive influence of ACCAE on ABSDA1 and ABSDA2 is consistent with Al-Rassas & Kamardin (2015), who found a significantly positive relationship between AC chairman who is a senior or former audit partner and ABSDA by using the MJM by Dechow et al (1995).…”

Section: Regression Modelsmentioning

confidence: 48%

“…Furthermore, previous studies have highlighted the issue of AC financial expertise. For instance, in developed countries (Bédard et al, 2004;Carcello et al, 2006;Chang & Sun, 2010;Sun et al, 2014); developing countries (Choi et al, 2004;Soliman & Ragab, 2014); and in the context of Malaysia (Abdul-Rahman & Ali, 2006;Ishak et al, 2011;Mansor et al, 2013;Saleh et al, 2007). However, the issue of ACCAE has not been fully highlighted in the previous literature.…”

Section: Audit Committee Chairman's Accounting Expertisementioning

confidence: 99%

“…Previous studies have examined the influence of accounting expertise in the AC on EM by using different proxies. For instance, proportion of directors with accounting expertise (e.g., Sun et al, 2014); number of directors with accounting expertise (e.g., Ishak et al, 2011); and dummy variable, "1 if the AC has accounting experts, 0 otherwise" (e.g., AbdulRahman & Ali, 2006) or "1 if the AC has an accounting financial expert, 0 otherwise" (e.g., Mansor et al, 2013). However, ACBAE has not been examined by previous studies.…”

Section: Audit Committee's Balanced Accounting Expertisementioning

confidence: 99%

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Accounting expertise in the audit committee and earnings management

Al-Absy¹,

Isamil²,

Chandren³

2018

BEH

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This study attempts to investigate the influence of accounting expertise in the AC on the level of accrual earnings management (AEM) in Malaysian firms by using two proxies, the Modified Jones Models by Dechow et al. (1995) and Kasznik (1999). A sample of 143 firms with slight positive earnings were selected from the Bursa Malaysia Main Market for 2013, 2014 and 2015. Using panel data regression, this study shows that accounting expertise in the AC does not mitigate AEM. The accounting expertise of the AC directors and chairman and the AC's balanced accounting expertise have a positive relationship with attitude for AEM. In line with prior studies, this paper concludes that AC directors are either not truly independent or do not have time or energy to mitigate earnings management practices. Thus, more policies are needed to strengthen the independence of the AC and ensure the members carry out their duties more responsibly.JEL Classifications: G34, G38, M42, M48, M41

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Section: Regression Modelsmentioning

confidence: 48%

Section: Audit Committee Chairman's Accounting Expertisementioning

confidence: 99%

Section: Audit Committee's Balanced Accounting Expertisementioning

confidence: 99%

See 1 more Smart Citation

Accounting expertise in the audit committee and earnings management

Al-Absy¹,

Isamil²,

Chandren³

2018

BEH

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“…O estudo também constata que as estruturas de propriedade e de administração são afetadas à medida que o gerenciamento de resultados é associado a um componente de impostos diferidos. (Mansor et al, 2013) Analisar se os mecanismos de governança corporativa (GC) são capazes de superar o gerenciamento de resultados (EM) a partir da perspectiva de empresas familiares (FOC) e de empresas de propriedade não familiares (NFOC).…”

Section: Conclusãounclassified

Relação entre gerenciamento de resultado e governança corporativa: construindo um referencial teórico a partir de uma revisão sistemática da literatura

Costa

Carvalho

2016

ForScience

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RESUMOEste trabalho teve como objetivo realizar uma revisão sistemática nos estudos que relacionam gerenciamento de resultado e governança corporativa. A pesquisa dos artigos foi efetuada no Portal de Periódicos da Capes e também nas bases Scopus, ScienceDirect, Web of Science e SciELO. A busca identificou um total de 171 artigos, e, depois de uma análise, foram selecionados 41 para este estudo. A revisão sistemática demonstrou que a maioria dos estudos defende que a governança corporativa reduz o gerenciamento de resultado. Outros trabalhos evidenciaram que empresas familiares são mais propensas ao gerenciamento de resultado. Sendo assim, conclui-se que, apesar de ainda existirem muitas lacunas, as pesquisas sobre os temas são crescentes. Palavras-chave:Revisão sistemática. Gerenciamento de resultado. Governança corporativa. Accruals. INTRODUÇÃOA pesquisa em contabilidade tem aumentado muito nos últimos anos, principalmente em função dos problemas contábeis ocorridos nas últimas décadas em algumas empresas. Para minimizá-los, diversos países têm convergido para um padrão de contabilidade internacional. Esses padrões são denominados de

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“…They indicated that the macroeconomic and industry-specific environments were important moderators of the relationship between inventory changes and firm performance. Mansor et al (2013) provided some support on the idea that corporate governance (CG) mechanisms were capable of overcoming earnings management (EM) activities specifically from the perspective of family owned companies (FOC) and the non-family owned companies (NFOC). They reported 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 were the CG mechanisms detected to be able to help in minimizing the EM activities.…”

Section: Introductionmentioning

confidence: 99%