Article2016

The relationship between board leadership structure and earnings management in Asia-Pacific

Qaiser Rafique Yasser · Abdullah Al Mamun

36 citations0/0 files storedAccounting Research Journal

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

Abstract

Purpose This study aims to review the growing research area of behavioral corporate governance; it explores the relationship between CEO duality attributes and earning management in the context of Asia-Pacific countries. Over time, the use by boards of chief executive officer (CEO) duality has fluctuated, and the scholarly conceptualizations of the phenomenon have become more complex. Design/methodology/approach This paper uses panel data from 330 firm years from Australia, Malaysia, The Philippines and Pakistan by taking a sample of three years from 2011 to 2013. Findings The results of the analysis reveal that the board leadership structure was not associated with firm performance and financial reporting quality. However, female CEOs impacted negatively on firm performance in Malaysia, The Philippines and Pakistan. Further analyses expose that the firm size was negatively related with performance, whereas established firms in Australia had strong reporting quality. However, large boards assured healthier reporting quality in Australia and Malaysia. Practical implications This paper provides empirical evidence that a unitary leadership pattern has no significant impact on companies in the Asia-Pacific, and it would be of interest to regulatory bodies, business practitioners and academic researchers. Originality/value This paper contributes to the literature on corporate governance and earnings management by introducing a framework for identifying and analyzing moderating variables that affect the relationship between the leadership structure and a firm’s financial reporting quality.

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References

1988Management ownership and market valuation 2000The separation of ownership and control in East Asian Corporations 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1997An Empirical Analysis of the Relation between the Board of Director Composition and Financial Statement Fraud 2007Boards: Does one size fit all☆2010The Role of Boards of Directors in Corporate Governance: A Conceptual Framework and Survey 1990Asymmetric Information, Bank Lending and Implicit Contracts: A Stylized Model of Customer Relationships 1998Meta-analytic reviews of board composition, leadership structure, and financial performance

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2019The impact of corporate reporting readability on informational efficiency 2019Effect of corporate governance board leadership models and attributes on earnings quality of quoted nigerian companies 2019CEO ability and regulatory review risk 2019Voluntary disclosure and earnings quality: evidence from ownership concentration environment 2018Board leadership structure and earnings quality

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