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The influence of board independence, competency and ownership on earnings management in Malaysia

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dc.citedby48
dc.contributor.authorJohari N.H.en_US
dc.contributor.authorSaleh N.M.en_US
dc.contributor.authorJaffar R.en_US
dc.contributor.authorHassan M.S.en_US
dc.contributor.authorid46461477600en_US
dc.contributor.authorid8443171900en_US
dc.contributor.authorid35213547500en_US
dc.contributor.authorid25926413300en_US
dc.date.accessioned2023-12-29T07:53:23Z
dc.date.available2023-12-29T07:53:23Z
dc.date.issued2009
dc.description.abstractThis paper examines the roles of independent members on the board, chief executive officer who also serves as a chairman of the company, board competency and management's share ownership on earnings management practices. Different from prior research, it also investigates whether independent board competency (an interaction of independence and competency) and independent board share ownership (an interaction of independence and management ownership) would lead to better monitoring over earnings management. It also examines whether board competency and share ownership could compensate the missing role of monitoring when CEO duality exists. The results indicate that excessive shareholding beyond 25% by managers may induce managers to manage earnings, and a combined chairman-CEO roles (CEO duality) does not influence the practice of earning management in Malaysian firms. The results also indicate that the minimum composition of one-third independent director, as suggested by the Code of Corporate Governance in Malaysia is not adequate to monitor the management from earnings management practices.en_US
dc.description.natureFinalen_US
dc.identifier.epage306
dc.identifier.issue2
dc.identifier.scopus2-s2.0-71649107085
dc.identifier.spage281
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-71649107085&partnerID=40&md5=bcc6cf34f9ee6cca3bc8bc40d2009c4e
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/30794
dc.identifier.volume2
dc.pagecount25
dc.sourceScopus
dc.sourcetitleInternational Journal of Economics and Management
dc.subjectBoard of directors
dc.subjectEarnings management
dc.subjectExpertise
dc.subjectIndependence
dc.subjectManagement ownership
dc.titleThe influence of board independence, competency and ownership on earnings management in Malaysiaen_US
dc.typeArticleen_US
dspace.entity.typePublication
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