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Corporate governance and earnings management in Malaysian government linked companies
16 references·16 citing·23 second hopsampled
Corporate governance and earnings management in Malaysian government linked companies (2012)Corporate governance and earnings managem…Detecting Earnings Management (2012)Detecting Earnings ManagementEarnings management and corporate governance: the role of the board and the audit committee (2003)Earnings management and corpo…Culture, Corporate Governance and Disclosure in Malaysian Corporations (2002)Culture, Corporate Governance…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Board meeting frequency and firm performance (1999)Board meeting frequency and f…A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…Earnings management to avoid earnings decreases and losses (1997)Earnings management to avoid …An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…Detecting Earnings Management. (1995)Detecting Earnings Management.Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)The Modern Industrial Revolut…A Modest Proposal for Improved Corporate Governance (1992)A Modest Proposal for Improve…Earnings Management During Import Relief Investigations (1991)Earnings Management During Im…Positive Accounting Theory (1985)Positive Accounting TheorySeparation of Ownership and Control (1983)Separation of Ownership and C…Accounting Conservatism and Earnings Quality (2022)Accounting Conservatism and E…The characteristics of the audit committee affecting timeliness of the audit report in Indonesia (2021)The characteristics of the au…The influence of audit committee characteristics on impression management in chairman statement: Evidence from Malaysia (2020)The influence of audit commit…Intellectual capital and corporate governance: an evaluation of Oman's financial sector companies (2020)Intellectual capital and corp…Real earnings management in Thailand: CEO duality and serviced early years (2019)Real earnings management in T…Islamic ethical values of corporate top leadership and real earnings management (2018)Islamic ethical values of cor…The effect of multiple directorships on real and accrual-based earnings management (2017)The effect of multiple direct…Board characteristics and real performance in Malaysian state-owned enterprises (SOEs) (2017)Board characteristics and rea…The effect of corporate governance mechanisms on earnings management (2016)The effect of corporate gover…Corporate governance characteristics and valuation: Inferences from quantile regression (2016)Corporate governance characte…The role of audit committee attributes in intellectual capital disclosures (2015)The role of audit committee a…Internal and External Audit Attributes, Audit Committee Characteristics, Ownership Concentration and Earnings Quality: Evidence from Malaysia (2015)Internal and External Audit A…How Effective is Board Independence to the Monitoring of Earnings Manipulation? (2015)How Effective is Board Indepe…Culture, corporate governance and analysts forecast in Malaysia (2015)Culture, corporate governance…Board Structure and Earnings Management in Malaysian Government Linked Companies (2015)Board Structure and Earnings …External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors (2014)External audit quality and ow…Corporate Forecasts of Earnings Per Share and Stock Price Behavior: Empirical Test (1976)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Opaque financial reports, R2, and crash risk☆ (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Performance Pay and Top-Management Incentives (1990)Agency costs of free cash flow, corporate finance, and takeovers (1996)Higher market valuation of companies with a small board of directors (1996)A Survey of Corporate Governance (1997)Corporate governance, chief executive officer compensation, and firm performance (1999)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Problems and the Theory of the Firm (1980)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Accounting earnings and cash flows as measures of firm performance (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1983Separation of Ownership and Control19,446 cited
  • 1993The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems8,544 cited
  • 1991Earnings Management During Import Relief Investigations8,369 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 1997Earnings management to avoid earnings decreases and losses3,839 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2003Earnings management and corporate governance: the role of the board and the audit committee2,787 cited
  • 1992A Modest Proposal for Improved Corporate Governance2,776 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1999Board meeting frequency and firm performance

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2,092 cited
  • 2002Culture, Corporate Governance and Disclosure in Malaysian Corporations2,013 cited
  • Cited by

    • 2015The role of audit committee attributes in intellectual capital disclosures97 cited
    • 2020Intellectual capital and corporate governance: an evaluation of Oman's financial sector companies87 cited
    • 2014External audit quality and ownership structure: interaction and impact on earnings management of industrial and commercial Tunisian sectors61 cited
    • 2017The effect of multiple directorships on real and accrual-based earnings management60 cited
    • 2022Accounting Conservatism and Earnings Quality52 cited
    • 2015Internal and External Audit Attributes, Audit Committee Characteristics, Ownership Concentration and Earnings Quality: Evidence from Malaysia45 cited
    • 2019Real earnings management in Thailand: CEO duality and serviced early years39 cited
    • 2016The effect of corporate governance mechanisms on earnings management38 cited
    • 2017Board characteristics and real performance in Malaysian state-owned enterprises (SOEs)38 cited
    • 2015Culture, corporate governance and analysts forecast in Malaysia37 cited
    • 2015Board Structure and Earnings Management in Malaysian Government Linked Companies34 cited
    • 2016Corporate governance characteristics and valuation: Inferences from quantile regression33 cited
    • 2015How Effective is Board Independence to the Monitoring of Earnings Manipulation?32 cited
    • 2018Islamic ethical values of corporate top leadership and real earnings management30 cited
    • 2021The characteristics of the audit committee affecting timeliness of the audit report in Indonesia28 cited
    • 2020The influence of audit committee characteristics on impression management in chairman statement: Evidence from Malaysia27 cited