Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah

Mamat, Marini and Abdullah, Azizah (2013) Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah. Terengganu International Finance and Economics Journal (TIFEJ), 3 (1). pp. 23-29. ISSN 2232-0539

Abstract

Investors and potential investors normally rely on the information contain in financial statement to make investment decision. These suggest that shareholders of company are concerned with board of directors’ characteristics that might influence the reliability of financial accounting report. This paper examines how multiple directorships, financial expertise and board experience affect the quality of reported earnings. The sample consists of 113 MSWG ranked companies for the year 2007, 2008 and 2009. Using OLS, the results show that financial expertise and board experience are positively related to earnings quality in top 150 MSWG ranked companies. Overall, these results provide evidence that boards are important elements affecting the quality of financial report, particularly quality of earnings.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Mamat, Marini
marin086@tganu.uitm.edu.my
Abdullah, Azizah
UNSPECIFIED
Subjects: H Social Sciences > HF Commerce > Accounting. Bookkeeping > Balance sheet. Financial statements. Corporation reports. Including pro forma statements
H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance > Earnings management
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance > Earnings management > Malaysia
Divisions: Universiti Teknologi MARA, Terengganu > Dungun Campus > Faculty of Accountancy
Journal or Publication Title: Terengganu International Finance and Economics Journal (TIFEJ)
UiTM Journal Collections: Others > Terengganu International Finance and Economics Journal (TIFEJ)
ISSN: 2232-0539
Volume: 3
Number: 1
Page Range: pp. 23-29
Keywords: Earnings Quality, Corporate Governance, Board Profile
Date: 2013
URI: https://ir.uitm.edu.my/id/eprint/61235
Edit Item
Edit Item

Download

[thumbnail of 61235.pdf] Text
61235.pdf

Download (131kB)

ID Number

61235

Indexing

Statistic

Statistic details