Audit committee financial expertise and real earnings management
The study examines the relationship between audit committee characteristics and real earnings management and test whether this constrains real earnings management activities.With the use of cross-sectional data of 100 companies rated by the Minority Shareholder Watchdog Group Malaysia as best in co...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2014
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/11576/1/A.pdf |
| _version_ | 1825802853129650176 |
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| author | Ahmad Zaluki, Nurwati Ashikkin Badru, Bazeet Olayemi |
| author_facet | Ahmad Zaluki, Nurwati Ashikkin Badru, Bazeet Olayemi |
| author_sort | Ahmad Zaluki, Nurwati Ashikkin |
| collection | UUM |
| description | The study examines the relationship between audit committee characteristics and real earnings management and test whether this constrains real earnings management activities.With the use of cross-sectional data of 100 companies rated by the Minority Shareholder Watchdog Group Malaysia
as best in corporate governance practices in 2011, a multiple regression analysis is carried out.The study found that none of the variables of the audit committee characteristics could constrain real earnings management.The study adds to the existing literature on earnings management, particularly real earnings management. |
| first_indexed | 2024-07-04T05:47:23Z |
| format | Conference or Workshop Item |
| id | uum-11576 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:47:23Z |
| publishDate | 2014 |
| record_format | eprints |
| spelling | uum-115762016-04-17T06:10:05Z https://repo.uum.edu.my/id/eprint/11576/ Audit committee financial expertise and real earnings management Ahmad Zaluki, Nurwati Ashikkin Badru, Bazeet Olayemi HG Finance The study examines the relationship between audit committee characteristics and real earnings management and test whether this constrains real earnings management activities.With the use of cross-sectional data of 100 companies rated by the Minority Shareholder Watchdog Group Malaysia as best in corporate governance practices in 2011, a multiple regression analysis is carried out.The study found that none of the variables of the audit committee characteristics could constrain real earnings management.The study adds to the existing literature on earnings management, particularly real earnings management. 2014-06-04 Conference or Workshop Item NonPeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/11576/1/A.pdf Ahmad Zaluki, Nurwati Ashikkin and Badru, Bazeet Olayemi (2014) Audit committee financial expertise and real earnings management. In: 16th Malaysian Finance Association Conference (MFA2014), 4 - 6 June 2014, Sasana Kijang Central Bank of Malaysia, Kuala Lumpur. (Unpublished) http://umconference.um.edu.my/ |
| spellingShingle | HG Finance Ahmad Zaluki, Nurwati Ashikkin Badru, Bazeet Olayemi Audit committee financial expertise and real earnings management |
| title | Audit committee financial expertise and real earnings management |
| title_full | Audit committee financial expertise and real earnings management |
| title_fullStr | Audit committee financial expertise and real earnings management |
| title_full_unstemmed | Audit committee financial expertise and real earnings management |
| title_short | Audit committee financial expertise and real earnings management |
| title_sort | audit committee financial expertise and real earnings management |
| topic | HG Finance |
| url | https://repo.uum.edu.my/id/eprint/11576/1/A.pdf |
| work_keys_str_mv | AT ahmadzalukinurwatiashikkin auditcommitteefinancialexpertiseandrealearningsmanagement AT badrubazeetolayemi auditcommitteefinancialexpertiseandrealearningsmanagement |