Articlediamond2020

Chief Executive Officer Characteristics and Financial Restatements in Malaysia

Marwan Altarawneh · Rohami Shafie · Rokiah Binti Ishak

16 citations0/0 files storedInternational Journal of Financial Research

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

The purpose of this paper is to investigate whether the Chief Executive Officer (CEO) characteristics affect the occurrence of financial restatements in Malaysian firms. The CEO characteristics used in this study were tenure, honorific title, gender, expertise, and age. In addition, the financial restatement has been measured as a dummy variable as to whether companies restate their financial statements or not. The sample of this study comprised 442 companies listed in the main market of Bursa Malaysia during the period 2012–2016. The panel data method was utilised to analyse the data. This study employed a logistic regression analysis. The results of this study revealed that there is a positive and significant relationship between CEO tenure and CEO gender with financial restatements. In addition, this study found a negative and significant relationship between CEO honorific title and financial restatements. However, the results found insignificant relationships between CEO expertise and age with financial restatements. This study highlighted the importance of considering CEO characteristics as one of the influential determinants of financial restatements in Malaysian companies.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 16 citations exist upstream.

References

1984Upper Echelons: The Organization as a Reflection of Its Top Managers 2005The economic implications of corporate financial reporting 2007Upper Echelons Theory: An Update 2002Audit committee, board of director characteristics, and earnings management 2006Politically Connected Firms 1999Gender differences in risk taking: A meta-analysis.1994Top Management Team Demography and Process: The Role of Social Integration and Communication 2010The quality of accounting information in politically connected firms

Cited by

2023Does ownership concentration matter for the relationship between CEO characteristics and real earnings management: evidence from Jordan

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.