Download or read book Issues of Substance Over Form on the Relevance of Malaysia Code of Corporate Governance in Reducing Earnings Management written by Wan Masliza Wan Mohammad and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Impact of Corporate Governance and Real Earnings Management on Financial Statement Fraud in Malaysia written by Noorul Azwin and published by . This book was released on 2014 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the relationship between corporate governance mechanisms and financial statement fraud in Malaysia. This study also investigates the likelihood of Malaysian financial statement fraud firms' involvement in real earnings management. Although a number of firms submitted fraudulent financial statement each year to deceive financial statement users in decision making, limited studies have been undertaken on financial statement fraud in emerging countries. This study will fill the research gap by examining the relationships between financial statement fraud, corporate governance and real earnings management. In the end, this study will make a significant contribution for regulators to make policies and analysts to identify early warning signals with regard to fraudulent financial reporting practices in Malaysia. Univariate and multiple regression models will be employed to test the hypothesized relation between firms convicted in financial statement fraud and corporate governance practices. This study will incorporate ethnic attribute on the board and audit committee. This study will also investigate changes towards corporate governance practice after fraud detection. To the best of the researcher's knowledge, no research has investigated pre and post corporate governance practices in related to financial statement fraud at the same time. Abnormal real earnings management will be used as the proxy for earnings management. Prior literatures have focused on accounting accruals to proxy earnings management. Nevertheless, past literatures documented that it is more favourable for managers to manipulate monetary values that involve with the timing of actual business transactions. It is also posited that real earnings management occurs before manipulation of accruals. As a result, the decision to use real earnings management in identifying early warning signal of financial statement fraud is appropriate. Potential findings of this study are the effective corporate governance mechanisms able to reduce fraudulent financial reporting. Furthermore, earnings quality is expected to decline towards the conviction of financial statement fraud.
Download or read book Impact of Corporate Governance and Earnings Management on Value Relevance of Accounting Metrics written by Chee Fei Chang and published by . This book was released on 2011 with total page 718 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Governance Mechanisms and Earnings Management in Malaysian Government Linked Companies written by Muslim Har Sani Mohamad and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Practice of Corporate Governance and Real Earnings Management on Financial Statement Fraud in Malaysia written by Noorul Azwin Md Nasir and published by . This book was released on 2013 with total page 546 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Governance and Earnings Management in Malaysian Government Linked Companies written by Muslim Har Sani Mohamad and published by . This book was released on 2014 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: As the major shareholder, in 2004, the Malaysian Government embarked on the transformation initiative of the Government Linked Companies (GLCs). One of the main initiatives was to enhance board effectiveness through its Green Book. Soon after, the progress performance review revealed that the GLCs reported improved earnings. Such drastic performance turnarounds triggered the question as to whether earnings quality is at stake. The purpose of this paper is to examine the impact of the tightening of corporate governance mechanisms on earnings management (EM) activities of the GLCs. The earnings data for two periods (pre- and post-transformation) were collected and tested to determine whether the GLCs experienced any improvement of board monitoring role in curbing EM activities in the post-transformation period. The main findings show that there is an increase of EM activities in the post-transformation policy. Furthermore, the study also reveals that none of the corporate governance mechanisms has much impact on curbing activities, except for board meetings and leadership structure in the post-transformation period. The board meetings and separation of chairman and chief executive officers in the companies were shown to only have a negative impact on EM activities in the post-transformation period. Although the study has shown a positive preliminary impact from tightening the corporate governance of the GLCs, weak earnings quality might undermine the efforts to sustain such a transformation. The paper contributes to the limited body of literature concerning the impact of corporate governance on earnings management by examining such impact using Government Linked Companies in Malaysia after introducing the transformation programme.
Download or read book The Impact of Corporate Governance Code on Earnings Management in Listed Non Financial Firms written by Erick Rading Outa and published by . This book was released on 2018 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Purpose - The purpose of this paper is to examine whether voluntary corporate governance (CG) code issued in 2002 constrain earnings management (EM) among listed non-finance companies in Kenya.Design/methodology/approach - Using a panel data of 338-firm year's observations between 2005 and 2014, the authors test the hypothesis that CG constrains EM in non-finance firms listed in Kenya. The authors regress discretionary accruals (DA) against a developed Corporate Governance Index (CGI).Findings - The overall results show that DA is not significantly related to CG suggesting the voluntary CG code does not deter EM in non-finance companies in Kenya.Practical implications - Evidence of income decreasing/increasing accruals implies EM still exists among the listed firms. This suggests that policymakers may need to consider radical actions including alternative or new CG approaches and new institutions to improve the effectiveness of CG.Originality/value - This study extends existing studies by including composite CG as possible explanatory variable for constraining EM. The authors contribute to the debate by demonstrating that the voluntary CG code in Kenya is not effective in constraining DA and therefore the current initiatives by the regulator to change the current CG code are appropriately directed.
Download or read book The Role of Audit Quality and Corporate Governance in Mitigating Earnings Management for Malaysian IPO Companies written by Norman Mohd Saleh and published by . This book was released on 2010 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Malaysian Code on Corporate Governance written by Malaysia. Finance Committee on Corporate Governance and published by . This book was released on 2001 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Corporate Governance and Sustainability written by Norazlan Alias and published by Springer. This book was released on 2024-11-23 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book presents a comprehensive exploration of contemporary issues in corporate governance and sustainability within the Malaysian context. Authored by experienced scholars and practitioners, each chapter delves into critical aspects shaping the landscape of business ethics, digital transformation, and societal responsibility. Beginning with an examination of role of digital transformation in driving sustainable innovation for Micro, Small, and Medium-Sized Enterprises (MSMEs), the volume goes on to explore the transformative potential and challenges of digital technologies on governance, sustainability, and taxation. It further highlights the significance of environmental, social, and governance (ESG) factors in measuring the sustainability and societal impact of businesses. Through insightful discussions on directorial responsibilities, social enterprises, stakeholder involvement in fraud prevention, and effective tax governance, this book offers valuable insights for practitioners, researchers, and students of business and accounting. By addressing key issues such as risk management, internal control, and tax compliance, this book serves as a timely resource for navigating the complexities of corporate governance and sustainability in Malaysia's dynamic business environment.
Download or read book Corporate Governance in Malaysia written by Noor Afza Amran and published by . This book was released on 2011 with total page 189 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Malaysian Code on Corporate Governance 2017 written by Mohammad Rizal Salim and published by . This book was released on 2017 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Earnings Management written by Joshua Ronen and published by Springer Science & Business Media. This book was released on 2008-08-06 with total page 587 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book is a study of earnings management, aimed at scholars and professionals in accounting, finance, economics, and law. The authors address research questions including: Why are earnings so important that firms feel compelled to manipulate them? What set of circumstances will induce earnings management? How will the interaction among management, boards of directors, investors, employees, suppliers, customers and regulators affect earnings management? How to design empirical research addressing earnings management? What are the limitations and strengths of current empirical models?
Download or read book Corporate Governance in Less Developed and Emerging Economies written by Matthew Tsamenyi and published by Emerald Group Publishing. This book was released on 2008-12-01 with total page 565 pages. Available in PDF, EPUB and Kindle. Book excerpt: Corporate governance reform has become an important global policy agenda driven by events such as the 1997 Asian financial crisis, corporate scandals (such as Enron and WorldCom) and the globalisation of capital markets. This book advances debate on corporate governance, accountability and transparency in less developed and emerging economies.
Download or read book Corporate Governance of State Owned Enterprises written by World Bank Publications and published by World Bank Publications. This book was released on 2014-10-02 with total page 391 pages. Available in PDF, EPUB and Kindle. Book excerpt: This Toolkit provides an overall framework with practical tools and information to help policymakers design and implement corporate governance reforms for state-owned enterprises. It concludes with guidance on managing the reform process, in particular how to prioritize and sequence reforms, build capacity, and engage with stakeholders.
Download or read book Corporate Governance in Asia written by Sang-Woo Nam and published by . This book was released on 2004 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Convergence of Corporate Governance written by Abdul Rasheed and published by Springer. This book was released on 2012-06-12 with total page 262 pages. Available in PDF, EPUB and Kindle. Book excerpt: Takes readers through an in-depth examination of many leading industrialized nations and identifies both the drivers that propel corporations towards convergence and the major impediments that stand in the way of convergence. Also examines many mechanisms of convergence such as governance codes, MNCs, and IPOs.
