Earnings management behavior in Malaysia: the role of ownership structure and external auditing / Nor Irdawati Mahyuddin … [et al.]

• Main Authors: Mahyuddin, Nor Irdawati, Mohd Nor, Mohd Nazli, Hashim, Hafiza Aishah, Nahar, Hairul Suhaimi
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA, Shah Alam: Accounting Research Institute (ARI) 2020
• Subjects: Earnings management
• Online Access: https://ir.uitm.edu.my/id/eprint/42287/1/42287.pdf; https://ir.uitm.edu.my/id/eprint/42287/; https://mar.uitm.edu.my/
• Institution: Universiti Teknologi Mara

This paper aims to empirically investigate firms’ earnings management (EM) behaviour, representing an issue in the realm of corporate financial reporting. Specifically, it explores the strategic roles of two common governance elements of ownership (managerial, institutional and family) and external...