Investigating earnings management practices and the role of the board and committees in emerging markets: Evidence from Malaysian public companies

Nuhu, Muhammad Shaheer; Ahmad, Zauwiyah; Zhee, Lim Ying

doi:10.1002/jcaf.22642

Cited by 2 publications

(2 citation statements)

References 90 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Some researchers also examine areas other than performance, such as earnings management (Al-Absy et al. , 2018; Nuhu et al. , 2023), financial reporting fraud (Romano and Guerrini, 2012), board gender diversity (Hutchinson et al.…”

Section: Measurement and Results Review Of Researchmentioning

confidence: 99%

“…Alternatively, market-based returns are used as they reflect risk-adjusted performance and are not affected by multi-industry or multi-national contexts (Nayyar, 1992), but forces influence this indicator in management. Some researchers also examine areas other than performance, such as earnings management (Al-Absy et al, 2018;Nuhu et al, 2023), financial reporting fraud (Romano and Guerrini, 2012), board gender diversity (Hutchinson et al, 2015), financial distress (Ashraf et al, 2022;Lagasio et al, 2023), bankruptcy (Appiah and Chizema, 2016), financial stability (Al-Absy, 2020), board remuneration (Harymawan et al, 2020;Kang and Nanda, 2017;Nyambia and Hamdan, 2018) and voluntary narrative executive remuneration action disclosure (Kanapathippillai et al, 2016). JCMS 8,1…”

Section: Research Reviewmentioning

confidence: 99%

See 1 more Smart Citation

Nomination and remuneration committee: a review of literature

Putra,

Setiawan

2024

JCMS

View full text Add to dashboard Cite

PurposeThis paper aims to synthesize the diverse literature on nomination and remuneration committees and provide avenues for future research.Design/methodology/approachThis study provides a comprehensive literature review of theoretical and empirical studies published in reputable international journals indexed by Scopus.FindingsThe literature review reveals several aspects of the nomination and remuneration committee. These aspects have been classified into the definition of the nomination and remuneration committee, dimensions of the nomination and remuneration committee, measurement and research review results, reasons for conflict empirical findings, company dynamics and research on moderators, as well as recommending future research.Research limitations/implicationsOur literature review shows that nomination and remuneration committees play a role in improving board performance and company performance, reducing agency conflicts and improving corporate governance to provide implications for companies, regulators and investors and pave the way for future research.Originality/valueThis paper identifies issues related to nomination and remuneration committees, their theoretical and practical implications and avenues for future research.

show abstract

Section: Measurement and Results Review Of Researchmentioning

confidence: 99%

Section: Research Reviewmentioning

confidence: 99%

Nomination and remuneration committee: a review of literature

Putra,

Setiawan

2024

JCMS

View full text Add to dashboard Cite

show abstract

Nexus among disclosure quality, discretionary accruals and real earnings management practices: An empirical analysis of Malaysian public firms

Nuhu,

Ahmad,

Zhee

2024

J Corp Accounting Finance

View full text Add to dashboard Cite

Following the financial crisis, business practice and regulatory have become much more interested in corporate disclosure on risk and risk management. The crises necessitate enhancing corporate governance (CG) processes, risk disclosure, reporting, and accounting. This paper aims to empirically analyze specific components of disclosure quality that could be associated with the likelihood of mitigating earnings management (EM) practices. The Bursa Malaysia website, Bloomberg, and the annual reports of the listed firms were utilized as the sources for the data. Descriptive statistics and GLS methods of panel regression were the analytical techniques used in the current investigation. Corporate data of the listed firms on Bursa Malaysia covering financial periods of 2011–2022 were used to examine the research hypotheses. The findings from the panel regression suggested that internal control system disclosure (ICSD) and intellectual capital disclosure (ICD) both have negative and significant associations to the likelihood of EM practices. However, the findings also established negative but insignificant relationships between corporate risk disclosure (CRD), corporate voluntary disclosure (CVD), and the likelihood of EM practices across the sample. This study has implications to companies striving to satisfy shareholders and attract potential investors. The authors add to the growing body of literature on quality disclosure to the larger body of CG literature. Additionally, the study is original as it is the first to consider four qualities (internal control system disclosure, corporate risk disclosure and corporate voluntary disclosure, and voluntary ICD in the Malaysian context of EM practices.

show abstract

Investigating earnings management practices and the role of the board and committees in emerging markets: Evidence from Malaysian public companies

Cited by 2 publications

References 90 publications

Nomination and remuneration committee: a review of literature

Nomination and remuneration committee: a review of literature

Nexus among disclosure quality, discretionary accruals and real earnings management practices: An empirical analysis of Malaysian public firms

Contact Info

Product

Resources

About