Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]

Aman, Aini and Mohd. Iskandar, Takiah and Pourjalali, Hamid and Teruya, Jenny (2006) Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]. Malaysian Accounting Review, 5 (1). pp. 185-209. ISSN 1675-4077

Official URL: https://mar.uitm.edu.my/

Abstract

This study examines the reasons for earnings management in Malaysia by using a sample of companies listed on the Kuala Lumpur Stock Exchange. Traditional explanatory variables for earnings management (such as size and debt-to-equity ratio), tax rate, internal financing, and ownership variables were included in the model to explain the choices of accounting accruals. The study uses data for public companies for years 1995 to 1999. Since the economic downturn (1997) and market crash (1998) years are included in the study, this research is also able to evaluate the effect of these events on earnings management. This study finds that at least two factors affect earnings management in Malaysia; size of the company, and nominee s (security brokers and investment bankers) ownership.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Aman, Aini
UNSPECIFIED
Mohd. Iskandar, Takiah
UNSPECIFIED
Pourjalali, Hamid
UNSPECIFIED
Teruya, Jenny
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Periodicals. Societies. Serials
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance > Earnings management > Malaysia
H Social Sciences > HG Finance > Investment, capital formation, speculation > Stock exchanges. Insider trading in securities > Malaysia
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 5
Number: 1
Page Range: pp. 185-209
Keywords: Earnings Management, Malaysia, discretionary accruals
Date: 2006
URI: https://ir.uitm.edu.my/id/eprint/13796
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13796

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