Board and audit committee effectiveness, ethnic diversification and earnings management: A study of the Malaysian manufacturing sector

Citation

Wan Mohammad, Wan Masliza and Wasiuzzaman, Shaista and Nik Salleh, Nik Mohamad Zaki (2016) Board and audit committee effectiveness, ethnic diversification and earnings management: A study of the Malaysian manufacturing sector. Corporate Governance: The international journal of business in society, 16 (4). pp. 726-746. ISSN 1472-0701

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Abstract

This purpose of this paper is to examine the implications of the Revised Malaysian Code on Corporate Governance (2007) toward the effectiveness of the board and audit committees in Malaysian manufacturing companies. Since the manufacturing firms are dominantly held by Chinese firms, this paper is extended to incorporate the implication of ethnicity on board and audit committees’ effectiveness.

Item Type: Article
Uncontrolled Keywords: Ethnicity, Audit committees, Earnings management, Board characteristics
Subjects: H Social Sciences > HD Industries. Land use. Labor > HD4801-8943 Labor. Work. Working class > HD4909-5100.9 Wages
Divisions: Faculty of Management (FOM)
Depositing User: Ms Suzilawati Abu Samah
Date Deposited: 28 Nov 2017 16:20
Last Modified: 28 Nov 2017 16:20
URII: http://shdl.mmu.edu.my/id/eprint/6523

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