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Management Motive, Weak Governance, Earnings Management, and Fraudulent Financial Reporting: Malaysian Evidence
16 references·16 citing·27 second hopsampled
Management Motive, Weak Governance, Earnings Management, and Fraudulent Financial Reporting: Malaysian Evidence (2012)Management Motive, Weak Governance, Earni…Detecting Earnings Management (2012)Detecting Earnings ManagementPerformance matched discretionary accrual measures (2005)Performance matched discretio…What Determines Corporate Transparency? (2004)What Determines Corporate Tra…Founding‐Family Ownership and Firm Performance: Evidence from the S&P 500 (2003)Founding‐Family Ownership and…Earnings management and investor protection: an international comparison (2003)Earnings management and inves…The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)The Quality of Accruals and E…Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups (2000)Is Group Affiliation Profitab…An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud (1997)An Empirical Analysis of the …A Survey of Corporate Governance (1997)A Survey of Corporate Governa…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.Management ownership and market valuation (1988)Management ownership and mark…The Structure of Corporate Ownership: Causes and Consequences (1985)The Structure of Corporate Ow…Separation of Ownership and Control (1983)Separation of Ownership and C…Agency Problems and the Theory of the Firm (1980)Agency Problems and the Theor…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Impact of dividend payouts and corporate social responsibility on firm value – Evidence from India (2022)Impact of dividend payouts an…The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research (2021)The link between corporate go…Fraudulent financial reporting: an application of fraud diamond to Toshiba’s accounting scandal (2021)Fraudulent financial reportin…External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory (2021)External whistleblowing inten…Bonds Between Earnings Management and Corporate Financial Stability in the Context of the Competitive Ability of Enterprises (2021)Bonds Between Earnings Manage…The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement (2020)The effect of corporate gover…Audit committee chair accounting expertise and audit report timeliness (2019)Audit committee chair account…Fraud Pentagon Analysis in Detecting Fraudulent Financial Reporting (Study on Indonesian Capital Market) (2018)Fraud Pentagon Analysis in De…Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia (2018)Factors Eliciting Corporate F…East meets west—Corporate governance in Asian emerging markets: A literature review and research agenda (2017)East meets west—Corporate gov…Internal and External Audit Attributes, Audit Committee Characteristics, Ownership Concentration and Earnings Quality: Evidence from Malaysia (2015)Internal and External Audit A…IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels (2015)IFRS Mandatory disclosures in…Financial ratios between fraudulent and non-fraudulent firms: Evidence from Tehran Stock Exchange (2015)Financial ratios between frau…Earnings Management and Financial Distress: Evidence from India (2015)Earnings Management and Finan…Characteristics of non-audit services and financial restatements in Malaysia (2014)Characteristics of non-audit …Deferred taxes, earnings management, and corporate governance: Malaysian evidence (2013)Deferred taxes, earnings mana…The Modern Corporation and Private Property (1933)Agency Problems and Residual Claims (1983)The Nature of the Firm (1937)Mergers and the Market for Corporate Control (1965)Dynamic capabilities and strategic management (1997)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Corporate Ownership Around the World (1999)The economic implications of corporate financial reporting (2005)International Accounting Standards and Accounting Quality (2008)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Accounting earnings and cash flows as measures of firm performance (1994)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Errors in Estimating Accruals: Implications for Empirical Research (2002)How does financial reporting quality relate to investment efficiency? (2009)A review of archival auditing research (2014)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Agency Theory: An Assessment and Review (1989)Strategic assets and organizational rent (1993)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Earnings Management During Import Relief Investigations (1991)Earnings Management through Real Activities Manipulation (2003)Legal Determinants of External Finance (1997)Investor protection and corporate governance (2000)
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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1983Separation of Ownership and Control19,446 cited
  • 1997A Survey of Corporate Governance16,237 cited
  • 1980Agency Problems and the Theory of the Firm10,540 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1988Management ownership and market valuation6,910 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1985The Structure of Corporate Ownership: Causes and Consequences6,243 cited
  • 2003Earnings management and investor protection: an international comparison5,395 cited
  • 2002The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors5,163 cited
  • 2003Founding‐Family Ownership and Firm Performance: Evidence from the S&P 5005,127 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud3,518 cited
  • 2000Is Group Affiliation Profitable in Emerging Markets? An Analysis of Diversified Indian Business Groups

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2,588 cited
  • 2004What Determines Corporate Transparency?2,192 cited
  • Cited by

    • 2021The link between corporate governance and corporate financial misconduct. A review of archival studies and implications for future research109 cited
    • 2022Impact of dividend payouts and corporate social responsibility on firm value – Evidence from India108 cited
    • 2015Earnings Management and Financial Distress: Evidence from India105 cited
    • 2015IFRS Mandatory disclosures in Malaysia: the influence of family control and the value (ir)relevance of compliance levels100 cited
    • 2020The effect of corporate governance and firm-specific characteristics on the incidence of financial restatement77 cited
    • 2019Audit committee chair accounting expertise and audit report timeliness76 cited
    • 2017East meets west—Corporate governance in Asian emerging markets: A literature review and research agenda72 cited
    • 2018Factors Eliciting Corporate Fraud in Emerging Markets: Case of Firms Subject to Enforcement Actions in Malaysia63 cited
    • 2015Financial ratios between fraudulent and non-fraudulent firms: Evidence from Tehran Stock Exchange61 cited
    • 2014Characteristics of non-audit services and financial restatements in Malaysia53 cited
    • 2018Fraud Pentagon Analysis in Detecting Fraudulent Financial Reporting (Study on Indonesian Capital Market)51 cited
    • 2013Deferred taxes, earnings management, and corporate governance: Malaysian evidence50 cited
    • 2021Bonds Between Earnings Management and Corporate Financial Stability in the Context of the Competitive Ability of Enterprises50 cited
    • 2021Fraudulent financial reporting: an application of fraud diamond to Toshiba’s accounting scandal48 cited
    • 2015Internal and External Audit Attributes, Audit Committee Characteristics, Ownership Concentration and Earnings Quality: Evidence from Malaysia45 cited
    • 2021External whistleblowing intentions of auditors: a perspective based on stimulus–organism–response theory44 cited