The management motives in analysing accounting misstatements of Malaysian public listed companies (PLCs)
This paper discusses issues concerning management motives and situational pressures that lead to financial reporting misstatements.The situational pressures and management motives are measured using financial distress, family ownership, founders on board and earnings management of Malaysian public l...
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my.uum.repo.175622016-04-17T00:15:40Z http://repo.uum.edu.my/17562/ The management motives in analysing accounting misstatements of Malaysian public listed companies (PLCs) Mohamed Hussain, Alfiatul Rohmah Mohd Sanusi, Zuraidah Mahenthiran, Sakthi Hasnan, Suhaily HF5601 Accounting This paper discusses issues concerning management motives and situational pressures that lead to financial reporting misstatements.The situational pressures and management motives are measured using financial distress, family ownership, founders on board and earnings management of Malaysian public listed firms (referred to as PLCs) that influence the occurrence of accounting misstatements.Results show that founder on board (FOUNDER) is positively significant while family ownership (FAMOWN) is negatively significant determinants of the accounting misstatement proxy financial statement restatements.Two other variables namely financial distress (DISTRESS) and earnings management (EM) interact significantly and positively to affect accounting misstatements. Additionally, family ownership interacts with EM to positively affect accounting misstatements. Findings reveal that the extent of earnings management and financial distress and family-ownership of affect the likelihood of financial statement restatements by Malaysian PLCs. 2015-08-16 Conference or Workshop Item PeerReviewed application/pdf en http://repo.uum.edu.my/17562/1/128-ICAS2015%20128-135.pdf Mohamed Hussain, Alfiatul Rohmah and Mohd Sanusi, Zuraidah and Mahenthiran, Sakthi and Hasnan, Suhaily (2015) The management motives in analysing accounting misstatements of Malaysian public listed companies (PLCs). In: International Conference on Accounting Studies (ICAS) 2015, Aug 17-20, 2015, Thistle Johor Bahru Hotel, Johor, MALAYSIA. http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/106-the-management-motives-in-analysing-accounting-misstatements-of-malaysian-public-listed-companies-plcs |
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HF5601 Accounting Mohamed Hussain, Alfiatul Rohmah Mohd Sanusi, Zuraidah Mahenthiran, Sakthi Hasnan, Suhaily The management motives in analysing accounting misstatements of Malaysian public listed companies (PLCs) |
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This paper discusses issues concerning management motives and situational pressures that lead to financial reporting misstatements.The situational pressures and management motives are measured using financial distress, family ownership, founders on board and earnings management of Malaysian public listed firms (referred to as PLCs) that influence the occurrence of accounting misstatements.Results show that founder on board (FOUNDER) is positively significant while family ownership (FAMOWN) is negatively significant determinants of the accounting misstatement proxy financial statement restatements.Two other variables namely financial distress (DISTRESS) and earnings management (EM) interact significantly and positively to affect accounting misstatements. Additionally, family ownership interacts with EM to positively affect accounting misstatements. Findings reveal that the extent of earnings management and financial distress and family-ownership of affect the likelihood of financial statement restatements by Malaysian PLCs. |
format |
Conference or Workshop Item |
author |
Mohamed Hussain, Alfiatul Rohmah Mohd Sanusi, Zuraidah Mahenthiran, Sakthi Hasnan, Suhaily |
author_facet |
Mohamed Hussain, Alfiatul Rohmah Mohd Sanusi, Zuraidah Mahenthiran, Sakthi Hasnan, Suhaily |
author_sort |
Mohamed Hussain, Alfiatul Rohmah |
title |
The management motives in analysing accounting misstatements of Malaysian public listed companies (PLCs) |
title_short |
The management motives in analysing accounting misstatements of Malaysian public listed companies (PLCs) |
title_full |
The management motives in analysing accounting misstatements of Malaysian public listed companies (PLCs) |
title_fullStr |
The management motives in analysing accounting misstatements of Malaysian public listed companies (PLCs) |
title_full_unstemmed |
The management motives in analysing accounting misstatements of Malaysian public listed companies (PLCs) |
title_sort |
management motives in analysing accounting misstatements of malaysian public listed companies (plcs) |
publishDate |
2015 |
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http://repo.uum.edu.my/17562/1/128-ICAS2015%20128-135.pdf http://repo.uum.edu.my/17562/ http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/106-the-management-motives-in-analysing-accounting-misstatements-of-malaysian-public-listed-companies-plcs |
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