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Corporate Governance and Earnings Management: A Study on the Malaysian Family and Non-family Owned PLCs
16 references·16 citing·36 second hopsampled
Corporate Governance and Earnings Management: A Study on the Malaysian Family and Non-family Owned PLCs (2013)Corporate Governance and Earnings Managem…Corporate Governance Characteristics and Earnings Management: Empirical Evidence from Chinese Listed Firms (2011)Corporate Governance Characte…Corporate Governance and Earnings Management: Jordanian Evidence (2011)Corporate Governance and Earn…The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees* (2010)The Association Between Accru…Internal Audit Quality and Earnings Management (2009)Internal Audit Quality and Ea…Family control, board independence and earnings management: Evidence based on Hong Kong firms (2009)Family control, board indepen…Predicting firms' corporate governance choices: Evidence from Korea (2005)Predicting firms' corporate g…Internal governance structures and earnings management (2005)Internal governance structure…Earnings Management and Board Characteristics: Evidence from Malaysia (2005)Earnings Management and Board…Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia (2004)Do External Auditors Perform …A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)A Review of the Earnings Mana…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…Higher market valuation of companies with a small board of directors (1996)Higher market valuation of co…Agency Theory: An Assessment and Review (1989)Agency Theory: An Assessment …Management ownership and market valuation (1988)Management ownership and mark…Large Shareholders and Corporate Control (1986)Large Shareholders and Corpor…Separation of Ownership and Control (1983)Separation of Ownership and C…Audit committee effectiveness and audit quality: the moderating effect of joint audit (2023)Audit committee effectiveness…Do the characteristics of the board chairman have an effect on corporate performance? Empirical evidence from Saudi Arabia (2022)Do the characteristics of the…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…Involvement of Board Chairmen in Audit Committees and Earnings Management: Evidence from Malaysia (2020)Involvement of Board Chairmen…EFFECTS OF ENVIRONMENTAL STRATEGY, UNCERTAINTY AND TOP MANAGEMENT COMMITMENT ON THE ENVIRONMENTAL PERFORMANCE: ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND ENVIRONMENTAL MANAGEMENT CONTROL SYSTEM (2019)EFFECTS OF ENVIRONMENTAL STRA…CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT: THE ROLE OF CORPORATE GOVERNANCE (2019)CORPORATE SOCIAL RESPONSIBILI…Audit committee chairman characteristics and earnings management (2019)Audit committee chairman char…The impact of family influence on financial reporting quality in small and medium family firms (2018)The impact of family influenc…The Impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing (2018)The Impact of Audit Committee…Earnings management: do attendance and changes of audit committee members matter? (2018)Earnings management: do atten…The effect of multiple directorships on real and accrual-based earnings management (2017)The effect of multiple direct…Earnings quality and audit attributes in high concentrated ownership market (2016)Earnings quality and audit at…The Effectiveness of Corporate Governance in Constraining Earnings Management in Pakistan (2015)The Effectiveness of Corporat…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…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Agency Problems and the Theory of the Firm (1980)Law and Finance (1998)Determinants of corporate borrowing (1977)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Audit committee, board of director characteristics, and earnings management (2002)Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Detecting Earnings Management. (1995)Corporate Governance and Equity Prices (2003)Performance matched discretionary accrual measures (2005)Corporate governance, accounting and finance: A review (2010)Corporate Governance Research in Accounting and Auditing: Insights, Practice Implications, and Future Research Directions (2011)Audit committee financial expertise and earnings management: The role of status (2014)Prospect Theory: An Analysis of Decision under Risk (1979)Prospect theory: An analysis of decision under risk (1988)STRATEGY IN EMERGING ECONOMIES. (2000)Modes of Network Governance: Structure, Management, and Effectiveness (2007)Opinion Paper: “So what if ChatGPT wrote it?” Multidisciplinary perspectives on opportunities, challenges and implications of generative conversational AI for research, practice and policy (2023)Earnings Management During Import Relief Investigations (1991)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)A Survey of Corporate Governance (1997)Audit Quality, Corporate Governance, and Earnings Management: A Meta‐Analysis (2009)Mergers and the Market for Corporate Control (1965)Takeover Bids, The Free-Rider Problem, and the Theory of the Corporation (1980)Corporate Ownership Around the World (1999)Corporate governance in emerging markets: A survey (2012)Transparency, Liquidity, and Valuation: International Evidence on When Transparency Matters Most (2012)Corporate Governance in China: A Survey (2020)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Strategic assets and organizational rent (1993)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Earnings management to avoid earnings decreases and losses (1997)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)The economic implications of corporate financial reporting (2005)
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References

  • 1983Separation of Ownership and Control19,446 cited
  • 1989Agency Theory: An Assessment and Review13,327 cited
  • 1986Large Shareholders and Corporate Control8,403 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1996Higher market valuation of companies with a small board of directors6,614 cited
  • 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting4,637 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2004Do External Auditors Perform a Corporate Governance Role in Emerging Markets? Evidence from East Asia1,074 cited
  • 2005Internal governance structures and earnings management817 cited
  • 2009Internal Audit Quality and Earnings Management634 cited
  • 2010The Association Between Accruals Quality and the Characteristics of Accounting Experts and Mix of Expertise on Audit Committees*626 cited
  • 2009Family control, board independence and earnings management: Evidence based on Hong Kong firms597 cited
  • 2005Predicting firms' corporate governance choices: Evidence from Korea279 cited
  • 2005Earnings Management and Board Characteristics: Evidence from Malaysia248 cited
  • 2011Corporate Governance Characteristics and Earnings Management: Empirical Evidence from Chinese Listed Firms

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155 cited
  • 2011Corporate Governance and Earnings Management: Jordanian Evidence153 cited
  • Cited by

    • 2016Earnings quality and audit attributes in high concentrated ownership market82 cited
    • 2019Audit committee chairman characteristics and earnings management70 cited
    • 2017The effect of multiple directorships on real and accrual-based earnings management60 cited
    • 2015The Effectiveness of Corporate Governance in Constraining Earnings Management in Pakistan49 cited
    • 2019EFFECTS OF ENVIRONMENTAL STRATEGY, UNCERTAINTY AND TOP MANAGEMENT COMMITMENT ON THE ENVIRONMENTAL PERFORMANCE: ROLE OF ENVIRONMENTAL MANAGEMENT ACCOUNTING AND ENVIRONMENTAL MANAGEMENT CONTROL SYSTEM46 cited
    • 2015Internal and External Audit Attributes, Audit Committee Characteristics, Ownership Concentration and Earnings Quality: Evidence from Malaysia45 cited
    • 2018Earnings management: do attendance and changes of audit committee members matter?44 cited
    • 2018The impact of family influence on financial reporting quality in small and medium family firms39 cited
    • 2020Involvement of Board Chairmen in Audit Committees and Earnings Management: Evidence from Malaysia38 cited
    • 2019CORPORATE SOCIAL RESPONSIBILITY AND EARNINGS MANAGEMENT: THE ROLE OF CORPORATE GOVERNANCE37 cited
    • 2015How Effective is Board Independence to the Monitoring of Earnings Manipulation?32 cited
    • 2022Do the characteristics of the board chairman have an effect on corporate performance? Empirical evidence from Saudi Arabia31 cited
    • 2023Audit committee effectiveness and audit quality: the moderating effect of joint audit29 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
    • 2018The Impact of Audit Committee, Firm Size, Profitability, and Leverage on Income Smoothing27 cited