Citation

Nuhu, Muhammad Shaheer and Ahmad, Zauwiyah and Lim, Ying Zhee (2023) Investigating earnings management practices and the role of the board and committees in emerging markets: Evidence from Malaysian public companies. Journal of Corporate Accounting & Finance. ISSN 1044-8136

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Abstract

This study was aims to examine the significant elements of the audit and board committee in predicting earnings management (EM) for the period of 2010–2021. The study population comprised total number of 775 listed firms on Bursa Malaysia's main market. The annual audited financial statements and reports of the listed firms, firm's websites, Bloomberg and the Bursa Malaysia website were used as method of data collection. The analytical method used in the current study was descriptive statistic and GLS methods of panel regression. The findings of this study suggested that firms with effective CG mechanisms such as, audit committee size (AUDSIZ), audit committee financial expertise (AUDFEXPT), remuneration and nomination committee (R&NC), supervisory board size (SBS), mitigates accrual, and REM. However, the findings also indicated that gender composition (CGEND) were found to be ineffective in predicting EM.

Item Type:	Article
Subjects:	H Social Sciences > HF Commerce > HF5001-6182 Business > HF5410-5417.5 Marketing. Distribution of products
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Nurul Iqtiani Ahmad
Date Deposited:	04 Jul 2023 03:01
Last Modified:	04 Jul 2023 03:01
URII:	http://shdl.mmu.edu.my/id/eprint/11515

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