Related party transactions, audit committees and real earnings management: The moderating impact of family ownership
This study examines the relationship between related party transactions, audit committee characteristics and real earnings management, using data from an emerging market, namely Malaysia.This study also examines the moderating impact of family firm on the association between related party transactio...
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| Format: | Article |
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American Scientific Publishers
2015
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| _version_ | 1803627508408516608 |
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| author | Abdullah, Noor Marini Wan Hussin, Wan Nordin |
| author_facet | Abdullah, Noor Marini Wan Hussin, Wan Nordin |
| author_sort | Abdullah, Noor Marini |
| collection | UUM |
| description | This study examines the relationship between related party transactions, audit committee characteristics and real earnings management, using data from an emerging market, namely Malaysia.This study also examines the moderating impact of family firm on the association between related party transactions and earnings management.Using a sample of 216 Bursa Malaysia listed companies for the year 2009, the study shows that related party transactions exacerbate real earnings management and provides weak evidence that audit committee financial expertise mitigates real earnings management.In addition, the study also indicates that family-controlled firms constrain the opportunistic effect of related party transactions on real earnings management, thus supporting the alignment effect of family ownership. |
| first_indexed | 2024-07-04T06:07:11Z |
| format | Article |
| id | uum-18168 |
| institution | Universiti Utara Malaysia |
| last_indexed | 2024-07-04T06:07:11Z |
| publishDate | 2015 |
| publisher | American Scientific Publishers |
| record_format | dspace |
| spelling | uum-181682016-10-11T02:57:06Z https://repo.uum.edu.my/id/eprint/18168/ Related party transactions, audit committees and real earnings management: The moderating impact of family ownership Abdullah, Noor Marini Wan Hussin, Wan Nordin HD28 Management. Industrial Management This study examines the relationship between related party transactions, audit committee characteristics and real earnings management, using data from an emerging market, namely Malaysia.This study also examines the moderating impact of family firm on the association between related party transactions and earnings management.Using a sample of 216 Bursa Malaysia listed companies for the year 2009, the study shows that related party transactions exacerbate real earnings management and provides weak evidence that audit committee financial expertise mitigates real earnings management.In addition, the study also indicates that family-controlled firms constrain the opportunistic effect of related party transactions on real earnings management, thus supporting the alignment effect of family ownership. American Scientific Publishers 2015 Article PeerReviewed Abdullah, Noor Marini and Wan Hussin, Wan Nordin (2015) Related party transactions, audit committees and real earnings management: The moderating impact of family ownership. Advanced Science Letters, 21 (6). pp. 2033-2037. ISSN 1936-6612 http://doi.org/10.1166/asl.2015.6195 doi:10.1166/asl.2015.6195 doi:10.1166/asl.2015.6195 |
| spellingShingle | HD28 Management. Industrial Management Abdullah, Noor Marini Wan Hussin, Wan Nordin Related party transactions, audit committees and real earnings management: The moderating impact of family ownership |
| title | Related party transactions, audit committees and real earnings management: The moderating impact of family ownership |
| title_full | Related party transactions, audit committees and real earnings management: The moderating impact of family ownership |
| title_fullStr | Related party transactions, audit committees and real earnings management: The moderating impact of family ownership |
| title_full_unstemmed | Related party transactions, audit committees and real earnings management: The moderating impact of family ownership |
| title_short | Related party transactions, audit committees and real earnings management: The moderating impact of family ownership |
| title_sort | related party transactions audit committees and real earnings management the moderating impact of family ownership |
| topic | HD28 Management. Industrial Management |
| work_keys_str_mv | AT abdullahnoormarini relatedpartytransactionsauditcommitteesandrealearningsmanagementthemoderatingimpactoffamilyownership AT wanhussinwannordin relatedpartytransactionsauditcommitteesandrealearningsmanagementthemoderatingimpactoffamilyownership |