Earnings management and board characteristics: evidence from Malaysia

The Malaysian Code of Corporate Governance was introduced to improve the monitoring function of the board of directors, audit committee and the external audit. This study assesses the effectiveness of some board characteristics to monitor management behavior with respect to their incentives to manag...

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Bibliographic Details
Main Authors: Norman Mohd. Saleh, Takiah Mohd. Iskandar, Mohd. Mohid Rahmat
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2005
Online Access:http://journalarticle.ukm.my/1763/1/Jp24-04.pdf
http://journalarticle.ukm.my/1763/
http://www.ukm.my/penerbit/jurus.htm
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Institution: Universiti Kebangsaan Malaysia
Language: English