UPSI Digital Repository (UDRep)
Start | FAQ | About


Browse by: Year_icon Subject Year_icon Publisher Year_icon Year
Total records found : 1
Simplified search suggestions : Anuar Sarun
12019
article
Diversity of internal governance and financial reporting quality: post-GFC of an emerging market
Anuar Sarun
We examine whether wide-ranging board diversity reduce earnings management from the emerging market of Malaysia. We contribute to the prior literature in several ways. First, while previous literature are mainly focusing on the developing economy, our study is the first that examine the relationship between all-inclusive set of diverse board characteristics and earnings management from the emerging economy. Second, we concentrate to the post-GFC period, where we intentionally avoid the GFC, a situation where managerial opportunistic behaviour to engage in earnings management is more prevalent due to economic reason. Third, we cover the potential complementary or substitutive effects of board diversity characteristics on earnings management. Using 1400 listed firms in emerging market of Malaysia over the period of 2009-2015, in contrast to our prediction, our findings demonstrated that the relationship between board diversity characteristics and earnings management in the Malaysia is mi.....

1054 hits

Filter
article ... (3)



Specific Period







Top 5 related keywords

+Anuar +Sarun




Recently Access Item

No recently access item.


Installed and configured by Bahagian Automasi, Perpustakaan Tuanku Bainun, Universiti Pendidikan Sultan Idris
If you have enquiries, kindly contact us at pustakasys@upsi.edu.my or 016-3630263. Office hours only.