Article2017

The impact of ownership structure on financial reporting quality in the east

Qaiser Rafique Yasser · Abdullah Al Mamun · Margurite Hook

50 citations0/0 files storedInternational journal of organizational analysis

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

Abstract

Purpose This paper aims to focus mainly on the relationship between ownership structure and earnings management of a developed and two developing economies, and is distinct from prior research. Design/methodology/approach Using a sample of firms from three countries (Australia, Malaysia and Pakistan), the detailed ownership evolutions for the period 2011-2013 were observed. Findings Overall, the authors find that in the East, ownership concentration is negatively associated with financial reporting quality. Individual ownership and group ownership were negatively associated with earnings management in Pakistan, however, not in Malaysia where the same were positively associated. Further, the result of this study indicated that state ownership is negatively associated with firm performance. Among the control variables, it was found that larger firms were negatively correlated with financial reporting, while firms with a larger board size and mature in the maneuver were coupled positively with earnings management. Originality/value The results highlight the highly individualized effects of blockholders and the need for research to further understand the mechanisms through which shareholders impact financial reporting quality.

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References

1998Law and Finance 1999Corporate Ownership Around the World 1988Management ownership and market valuation 2000Investor protection and corporate governance 1985The Structure of Corporate Ownership: Causes and Consequences 2000The separation of ownership and control in East Asian Corporations 1990Additional evidence on equity ownership and corporate value 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences

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