Earnings management practices between government linked and Chinese family linked companies
This paper investigates the prevalence of earnings management between government linked companies (GLCs) and Chinese family linked companies (CFLCs). Information on twenty five companies from each ownership structure were collected, for the years 2004 to 2005.The findings reveal that GLCs have a ten...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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Faculty of Economics and Management, Universiti Putra Malaysia
2007
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| Online Access: | http://psasir.upm.edu.my/id/eprint/674/1/bab05.pdf |
| _version_ | 1796965989506613248 |
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| author | Jow, Wai Yen Loo, Sin Chun Zainal Abidin, Sazali Amin Noordin, Bany Ariffin |
| author_facet | Jow, Wai Yen Loo, Sin Chun Zainal Abidin, Sazali Amin Noordin, Bany Ariffin |
| author_sort | Jow, Wai Yen |
| collection | UPM |
| description | This paper investigates the prevalence of earnings management between government linked companies (GLCs) and Chinese family linked companies (CFLCs). Information on twenty five companies from each ownership structure were collected, for the years 2004 to 2005.The findings reveal that GLCs have a tendency to manage their earnings upwards while CFLCs tend to adjust their earnings downwards. On
average, GLCs appear to have a higher level of earnings management as compared to CFLCs. There is a weak evidence to show that the concentration of shareholdings in GLCs affect the extent of earnings management. This is however not observed among CFLCs. In general our results do not support the belief that higher concentration of shareholdings results in increased earnings management. |
| first_indexed | 2024-03-06T06:53:50Z |
| format | Article |
| id | upm.eprints-674 |
| institution | Universiti Putra Malaysia |
| language | English |
| last_indexed | 2024-03-06T06:53:50Z |
| publishDate | 2007 |
| publisher | Faculty of Economics and Management, Universiti Putra Malaysia |
| record_format | dspace |
| spelling | upm.eprints-6742015-07-06T01:51:57Z http://psasir.upm.edu.my/id/eprint/674/ Earnings management practices between government linked and Chinese family linked companies Jow, Wai Yen Loo, Sin Chun Zainal Abidin, Sazali Amin Noordin, Bany Ariffin This paper investigates the prevalence of earnings management between government linked companies (GLCs) and Chinese family linked companies (CFLCs). Information on twenty five companies from each ownership structure were collected, for the years 2004 to 2005.The findings reveal that GLCs have a tendency to manage their earnings upwards while CFLCs tend to adjust their earnings downwards. On average, GLCs appear to have a higher level of earnings management as compared to CFLCs. There is a weak evidence to show that the concentration of shareholdings in GLCs affect the extent of earnings management. This is however not observed among CFLCs. In general our results do not support the belief that higher concentration of shareholdings results in increased earnings management. Faculty of Economics and Management, Universiti Putra Malaysia 2007-12 Article PeerReviewed application/pdf en http://psasir.upm.edu.my/id/eprint/674/1/bab05.pdf Jow, Wai Yen and Loo, Sin Chun and Zainal Abidin, Sazali and Amin Noordin, Bany Ariffin (2007) Earnings management practices between government linked and Chinese family linked companies. International Journal of Economics and Management, 1 (3). pp. 387-406. ISSN 1823-836X http://econ.upm.edu.my/ijem/vol1_no3.htm |
| spellingShingle | Jow, Wai Yen Loo, Sin Chun Zainal Abidin, Sazali Amin Noordin, Bany Ariffin Earnings management practices between government linked and Chinese family linked companies |
| title | Earnings management practices between government linked and Chinese family linked companies |
| title_full | Earnings management practices between government linked and Chinese family linked companies |
| title_fullStr | Earnings management practices between government linked and Chinese family linked companies |
| title_full_unstemmed | Earnings management practices between government linked and Chinese family linked companies |
| title_short | Earnings management practices between government linked and Chinese family linked companies |
| title_sort | earnings management practices between government linked and chinese family linked companies |
| url | http://psasir.upm.edu.my/id/eprint/674/1/bab05.pdf |
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