Board independence, CEO duality and accrual management: Malaysian evidence

• Main Authors: Hashim, Hafiza Aishah, Susela, S. Susela
• Format: Article
• Published: Faculty of Business and Accountancy, University of Malaya 2008
• Subjects: HF Commerce
• Online Access: http://eprints.um.edu.my/25624/; https://ajba.um.edu.my/article/view/2184
• Institution: Universiti Malaya

This paper focuses on two important characteristics of board effectiveness: (1) the proportion of independent non-executive directors; and (2) CEO Duality. The objective of this study is to examine whether the presence of a majority of independent non-executive directors and the separation role betw...