Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah

Investors and potential investors normally rely on the information contain in financial statement to make investment decision. These suggest that shareholders of company are concerned with board of directors’ characteristics that might influence the reliability of financial accounting report. This...

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Main Authors: Mamat, Marini, Abdullah, Azizah
Format: Article
Language:English
Published: 2013
Subjects:
Online Access:https://ir.uitm.edu.my/id/eprint/61235/1/61235.pdf
https://ir.uitm.edu.my/id/eprint/61235/
http://myjms.mohe.gov.my/index.php/tifej
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Institution: Universiti Teknologi Mara
Language: English
id my.uitm.ir.61235
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spelling my.uitm.ir.612352022-06-20T07:48:27Z https://ir.uitm.edu.my/id/eprint/61235/ Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah Mamat, Marini Abdullah, Azizah Balance sheet. Financial statements. Corporation reports. Including pro forma statements Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure Earnings management Malaysia Investors and potential investors normally rely on the information contain in financial statement to make investment decision. These suggest that shareholders of company are concerned with board of directors’ characteristics that might influence the reliability of financial accounting report. This paper examines how multiple directorships, financial expertise and board experience affect the quality of reported earnings. The sample consists of 113 MSWG ranked companies for the year 2007, 2008 and 2009. Using OLS, the results show that financial expertise and board experience are positively related to earnings quality in top 150 MSWG ranked companies. Overall, these results provide evidence that boards are important elements affecting the quality of financial report, particularly quality of earnings. 2013 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/61235/1/61235.pdf Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah. (2013) Terengganu International Finance and Economics Journal (TIFEJ), 3 (1). pp. 23-29. ISSN 2232-0539 http://myjms.mohe.gov.my/index.php/tifej
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
topic Balance sheet. Financial statements. Corporation reports. Including pro forma statements
Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Earnings management
Malaysia
spellingShingle Balance sheet. Financial statements. Corporation reports. Including pro forma statements
Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure
Earnings management
Malaysia
Mamat, Marini
Abdullah, Azizah
Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah
description Investors and potential investors normally rely on the information contain in financial statement to make investment decision. These suggest that shareholders of company are concerned with board of directors’ characteristics that might influence the reliability of financial accounting report. This paper examines how multiple directorships, financial expertise and board experience affect the quality of reported earnings. The sample consists of 113 MSWG ranked companies for the year 2007, 2008 and 2009. Using OLS, the results show that financial expertise and board experience are positively related to earnings quality in top 150 MSWG ranked companies. Overall, these results provide evidence that boards are important elements affecting the quality of financial report, particularly quality of earnings.
format Article
author Mamat, Marini
Abdullah, Azizah
author_facet Mamat, Marini
Abdullah, Azizah
author_sort Mamat, Marini
title Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah
title_short Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah
title_full Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah
title_fullStr Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah
title_full_unstemmed Board profile and earnings quality: Malaysian evidence / Marini Mamat and Azizah Abdullah
title_sort board profile and earnings quality: malaysian evidence / marini mamat and azizah abdullah
publishDate 2013
url https://ir.uitm.edu.my/id/eprint/61235/1/61235.pdf
https://ir.uitm.edu.my/id/eprint/61235/
http://myjms.mohe.gov.my/index.php/tifej
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