Citation

Mohamed, Zuraina Sal Salbila and Md Nor, Hamezah and Aziz, Nurul Fatma (2026) SDGs—Corporate Governance Practices and Financial Reporting Quality: Empirical Evidence from Malaysia. In: Intelligent Governance in the Big Data Era. Springer Science and Business Media Deutschland GmbH, pp. 607-615. ISBN 978-3-032-14698-4

Text SDGs—Corporate Governance Practices and Financial Reporting Quality_ Empirical Evidence from Malaysia _ Springer Nature Link.pdf - Published Version Restricted to Repository staff only Download (772kB)

Abstract

Good corporate governance leads to the success of the Sustainable Development Goals (SDGs). This study aims to examine the association between the best corporate governance practices companies (Top CG) and political connections companies (PC) with financial reporting quality as measured by earnings management (EM). The study was conducted on 492 companies listed on Bursa Malaysia for year of 2014–2021 in consideration of earning management information using Kothari Model (2005). Utilizing Fixed Effect Model, the study revealed that Top CG companies and PC status companies are associated with less earnings management practices, reflecting a higher financial reporting quality. This study contributes to a greater understanding of the role of corporate governance and political relations in influencing financial reporting quality in Malaysia, as well as providing important implications for policymakers, investors, and other stakeholders in discovering the impact of corporate governance on long-term value creation through transparency.

Item Type:	Book Section
Uncontrolled Keywords:	Corporate governance, Financial reporting quality
Subjects:	H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance.
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Rosnani Abd Wahab
Date Deposited:	05 Jun 2026 06:42
Last Modified:	08 Jun 2026 09:14
URII:	http://shdl.mmu.edu.my/id/eprint/16044

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