Director Networks, Political Connections, and Earnings Quality in Malaysia

This article investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa, Malaysia during 2011, we map the entire network of directors and generate measures to reflect the siz...

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Main Authors: Effiezal Aswadi Abdul Wahab, -, Mohd Faizal Jamaludin, -, Dian Agustia, -, Iman Harymawan, -
Format: Article PeerReviewed
Language:English
Indonesian
Indonesian
English
Published: Cambridge University Press 2020
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Online Access:https://repository.unair.ac.id/110210/8/Iman%20Harymawan_Artikel107_Director%20Networks.pdf
https://repository.unair.ac.id/110210/2/Dian%20Agustia_PeerReview012.pdf
https://repository.unair.ac.id/110210/6/Iman%20Harymawan_Peer%20Review107.pdf
https://repository.unair.ac.id/110210/7/Iman%20H_Similarity107_director%20networks.pdf
https://repository.unair.ac.id/110210/
https://www.cambridge.org/core/journals/management-and-organization-review/article/director-networks-political-connections-and-earnings-quality-in-malaysia/F09A7E2C52427BE1CFC0AFA6848F8AAE
https://doi.org/10.1017/mor.2020.26
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spelling id-langga.1102102022-02-07T00:42:07Z https://repository.unair.ac.id/110210/ Director Networks, Political Connections, and Earnings Quality in Malaysia Effiezal Aswadi Abdul Wahab, - Mohd Faizal Jamaludin, - Dian Agustia, - Iman Harymawan, - H Social Sciences HF Commerce HF5546-5548.6 Office management HS2301-2460.7 Political and "patriotic" societies This article investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa, Malaysia during 2011, we map the entire network of directors and generate measures to reflect the size and quality of information within the network. We find a negative and significant relationship between the overall connectedness of a director's network and the firm's earnings quality. In addition, we find a negative and significant relationship between the political connectedness of the director's network and earnings quality. Our results are robust for different measures of earnings quality. Cambridge University Press 2020 Article PeerReviewed text en https://repository.unair.ac.id/110210/8/Iman%20Harymawan_Artikel107_Director%20Networks.pdf text id https://repository.unair.ac.id/110210/2/Dian%20Agustia_PeerReview012.pdf text id https://repository.unair.ac.id/110210/6/Iman%20Harymawan_Peer%20Review107.pdf text en https://repository.unair.ac.id/110210/7/Iman%20H_Similarity107_director%20networks.pdf Effiezal Aswadi Abdul Wahab, - and Mohd Faizal Jamaludin, - and Dian Agustia, - and Iman Harymawan, - (2020) Director Networks, Political Connections, and Earnings Quality in Malaysia. Management and Organizatin Review, 16 (sp 3). pp. 687-724. ISSN 1740-8776, eISSN: 1740-8784 https://www.cambridge.org/core/journals/management-and-organization-review/article/director-networks-political-connections-and-earnings-quality-in-malaysia/F09A7E2C52427BE1CFC0AFA6848F8AAE https://doi.org/10.1017/mor.2020.26
institution Universitas Airlangga
building Universitas Airlangga Library
continent Asia
country Indonesia
Indonesia
content_provider Universitas Airlangga Library
collection UNAIR Repository
language English
Indonesian
Indonesian
English
topic H Social Sciences
HF Commerce
HF5546-5548.6 Office management
HS2301-2460.7 Political and "patriotic" societies
spellingShingle H Social Sciences
HF Commerce
HF5546-5548.6 Office management
HS2301-2460.7 Political and "patriotic" societies
Effiezal Aswadi Abdul Wahab, -
Mohd Faizal Jamaludin, -
Dian Agustia, -
Iman Harymawan, -
Director Networks, Political Connections, and Earnings Quality in Malaysia
description This article investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa, Malaysia during 2011, we map the entire network of directors and generate measures to reflect the size and quality of information within the network. We find a negative and significant relationship between the overall connectedness of a director's network and the firm's earnings quality. In addition, we find a negative and significant relationship between the political connectedness of the director's network and earnings quality. Our results are robust for different measures of earnings quality.
format Article
PeerReviewed
author Effiezal Aswadi Abdul Wahab, -
Mohd Faizal Jamaludin, -
Dian Agustia, -
Iman Harymawan, -
author_facet Effiezal Aswadi Abdul Wahab, -
Mohd Faizal Jamaludin, -
Dian Agustia, -
Iman Harymawan, -
author_sort Effiezal Aswadi Abdul Wahab, -
title Director Networks, Political Connections, and Earnings Quality in Malaysia
title_short Director Networks, Political Connections, and Earnings Quality in Malaysia
title_full Director Networks, Political Connections, and Earnings Quality in Malaysia
title_fullStr Director Networks, Political Connections, and Earnings Quality in Malaysia
title_full_unstemmed Director Networks, Political Connections, and Earnings Quality in Malaysia
title_sort director networks, political connections, and earnings quality in malaysia
publisher Cambridge University Press
publishDate 2020
url https://repository.unair.ac.id/110210/8/Iman%20Harymawan_Artikel107_Director%20Networks.pdf
https://repository.unair.ac.id/110210/2/Dian%20Agustia_PeerReview012.pdf
https://repository.unair.ac.id/110210/6/Iman%20Harymawan_Peer%20Review107.pdf
https://repository.unair.ac.id/110210/7/Iman%20H_Similarity107_director%20networks.pdf
https://repository.unair.ac.id/110210/
https://www.cambridge.org/core/journals/management-and-organization-review/article/director-networks-political-connections-and-earnings-quality-in-malaysia/F09A7E2C52427BE1CFC0AFA6848F8AAE
https://doi.org/10.1017/mor.2020.26
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