The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari
This study investigated the effect of firm characteristics on earnings management practices among technology-based public listed companies in Malaysia. Specifically, this study examined the effect of firm size, firm profitability and firm leverage on the companies’ practices of earnings management....
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| Format: | Article |
| Language: | English |
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Universiti Teknologi MARA Cawangan Selangor
2019
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| Online Access: | https://ir.uitm.edu.my/id/eprint/30674/1/AJ_ERLANE%20K%20GHANI%20MAR%20B%2019.pdf |
| _version_ | 1796903077681299456 |
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| author | Ghani, Erlane K Mohd Azemi, Nur Afifah Puspitasari, Evita |
| author_facet | Ghani, Erlane K Mohd Azemi, Nur Afifah Puspitasari, Evita |
| author_sort | Ghani, Erlane K |
| collection | UITM |
| description | This study investigated the effect of firm characteristics on earnings management practices among technology-based public listed companies in Malaysia. Specifically, this study examined the effect of firm size, firm profitability and firm leverage on the companies’ practices of earnings management. Using 83 technology-based companies listed in the FTSE Bursa Malaysia KLCI Index for 2015 and 2016, this study showed a statistically positive relationship between firm size and earnings management practices. Such a finding indicates that larger companies tend to use earnings management incentives to enhance their performance. However, firm profitability and firm leverage have no significant relationship to the occurrence of earnings management practices. This study provides evidence that firm size influences the occurrence of earnings management among Malaysian public listed companies in the technological industry. |
| first_indexed | 2024-03-06T02:14:55Z |
| format | Article |
| id | oai:ir.uitm.edu.my:30674 |
| institution | Universiti Teknologi MARA |
| language | English |
| last_indexed | 2024-03-06T02:14:55Z |
| publishDate | 2019 |
| publisher | Universiti Teknologi MARA Cawangan Selangor |
| record_format | dspace |
| spelling | oai:ir.uitm.edu.my:306742022-06-15T03:26:51Z https://ir.uitm.edu.my/id/eprint/30674/ The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari mar Ghani, Erlane K Mohd Azemi, Nur Afifah Puspitasari, Evita Financial management. Business finance. Corporation finance Earnings management This study investigated the effect of firm characteristics on earnings management practices among technology-based public listed companies in Malaysia. Specifically, this study examined the effect of firm size, firm profitability and firm leverage on the companies’ practices of earnings management. Using 83 technology-based companies listed in the FTSE Bursa Malaysia KLCI Index for 2015 and 2016, this study showed a statistically positive relationship between firm size and earnings management practices. Such a finding indicates that larger companies tend to use earnings management incentives to enhance their performance. However, firm profitability and firm leverage have no significant relationship to the occurrence of earnings management practices. This study provides evidence that firm size influences the occurrence of earnings management among Malaysian public listed companies in the technological industry. Universiti Teknologi MARA Cawangan Selangor 2019-04 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/30674/1/AJ_ERLANE%20K%20GHANI%20MAR%20B%2019.pdf The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari. (2019) Management & Accounting Review <https://ir.uitm.edu.my/view/publication/Management_=26_Accounting_Review/>, 18 (1): 3. pp. 41-55. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Financial management. Business finance. Corporation finance Earnings management Ghani, Erlane K Mohd Azemi, Nur Afifah Puspitasari, Evita The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari |
| title | The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari |
| title_full | The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari |
| title_fullStr | The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari |
| title_full_unstemmed | The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari |
| title_short | The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari |
| title_sort | effect of firm characteristics on earnings management practices among malaysian public listed companies in the technological industry erlane k ghani nur afifah mohd azemi and evita puspitasari |
| topic | Financial management. Business finance. Corporation finance Earnings management |
| url | https://ir.uitm.edu.my/id/eprint/30674/1/AJ_ERLANE%20K%20GHANI%20MAR%20B%2019.pdf |
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