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Earnings management, corporate governance and goodwill impairment among Malaysian listed companies

Siti Atiqah, Abd Wahab (2016) Earnings management, corporate governance and goodwill impairment among Malaysian listed companies. Masters thesis, Universiti Utara Malaysia.

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Abstract

The study examines the impact of corporate governance and company characteristics on earnings management practices among Malaysian public listed companies. In particular, the board meetings, board size, chief executive officer (CEO) duality and
independent board of directors represent corporate governance mechanism; while the size of the company, return on assets (ROA), market to book value, total current accruals, and operating cash flow represent company’s characteristics. Data are
obtained from Datastream and annual report of 126 companies for the financial year ended 2013. The findings indicate a low level of earnings management occurred among Malaysian listed companies. This study provides evidence that boards
meetings are significantly and negatively related to discretionary current accruals. Therefore, this study recommends that public listed companies in Malaysia to have a minimum number of six times of board meetings in a year.

Item Type: Thesis (Masters)
Supervisor : Abdul Majid, Jamaliah
Item ID: 6146
Subjects: H Social Sciences > HD Industries. Land use. Labor. > HD2709-2930.7 Corporations
H Social Sciences > HG Finance
Divisions: Othman Yeop Abdullah Graduate School of Business
Date Deposited: 30 Mar 2017 15:42
Last Modified: 19 Apr 2021 07:39
Department: Othman Yeop Abdullah Graduate School of Business
Name: Abdul Majid, Jamaliah
URI: https://etd.uum.edu.my/id/eprint/6146

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