Articlediamond2013

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

Nurwati A. Ahmad‐Zaluki · Amir Hakim Osman

91 citations0/0 files storedProcedia Economics and Finance

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Auditing, Earnings Management, Governance Corporate Finance and Governance Corporate Governance and Financial Management

Abstract

This study supported the claim that corporate governance (CG) mechanisms are able to overcome earnings management (EM) activities specifically from the perspective of family owned companies (FOC) and the non-family owned companies (NFOC). A total sample of 264 public listed companies (PLCs), selected based on stratified samplings, were tested. The results showed 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 are the CG mechanisms that are found to be able to assist in minimizing the EM activities.

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References

1983Separation of Ownership and Control 1989Agency Theory: An Assessment and Review 1986Large Shareholders and Corporate Control 1988Management ownership and market valuation 1996Higher market valuation of companies with a small board of directors 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 1998The Effect of Audit Quality on Earnings Management*2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia

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