Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]

This study examines the reasons for earnings management in Malaysia by using a sample of companies listed on the Kuala Lumpur Stock Exchange. Traditional explanatory variables for earnings management (such as size and debt-to-equity ratio), tax rate, internal financing, and ownership variables were...

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Main Authors:	Aman, Aini, Mohd. Iskandar, Takiah, Pourjalali, Hamid, Teruya, Jenny
Format:	Article
Language:	English
Published:	Faculty of Accountancy & Accounting Research Institute (ARI) 2006
Subjects:	Periodicals. Societies. Serials Malaysia
Online Access:	http://ir.uitm.edu.my/id/eprint/13796/ http://ir.uitm.edu.my/id/eprint/13796/1/AJ_AINI%20AMAN%20MAR%2006.pdf

id	uitm-13796
recordtype	eprints
spelling	uitm-137962016-07-21T09:29:16Z http://ir.uitm.edu.my/id/eprint/13796/ Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.] Aman, Aini Mohd. Iskandar, Takiah Pourjalali, Hamid Teruya, Jenny Periodicals. Societies. Serials Malaysia Malaysia This study examines the reasons for earnings management in Malaysia by using a sample of companies listed on the Kuala Lumpur Stock Exchange. Traditional explanatory variables for earnings management (such as size and debt-to-equity ratio), tax rate, internal financing, and ownership variables were included in the model to explain the choices of accounting accruals. The study uses data for public companies for years 1995 to 1999. Since the economic downturn (1997) and market crash (1998) years are included in the study, this research is also able to evaluate the effect of these events on earnings management. This study finds that at least two factors affect earnings management in Malaysia; size of the company, and nominee s (security brokers and investment bankers) ownership. Faculty of Accountancy & Accounting Research Institute (ARI) 2006 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/13796/1/AJ_AINI%20AMAN%20MAR%2006.pdf Aman, Aini and Mohd. Iskandar, Takiah and Pourjalali, Hamid and Teruya, Jenny (2006) Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]. Malaysian Accounting Review, 5 (1). pp. 185-209. ISSN 1675-4077
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Periodicals. Societies. Serials Malaysia Malaysia
spellingShingle	Periodicals. Societies. Serials Malaysia Malaysia Aman, Aini Mohd. Iskandar, Takiah Pourjalali, Hamid Teruya, Jenny Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]
description	This study examines the reasons for earnings management in Malaysia by using a sample of companies listed on the Kuala Lumpur Stock Exchange. Traditional explanatory variables for earnings management (such as size and debt-to-equity ratio), tax rate, internal financing, and ownership variables were included in the model to explain the choices of accounting accruals. The study uses data for public companies for years 1995 to 1999. Since the economic downturn (1997) and market crash (1998) years are included in the study, this research is also able to evaluate the effect of these events on earnings management. This study finds that at least two factors affect earnings management in Malaysia; size of the company, and nominee s (security brokers and investment bankers) ownership.
format	Article
author	Aman, Aini Mohd. Iskandar, Takiah Pourjalali, Hamid Teruya, Jenny
author_facet	Aman, Aini Mohd. Iskandar, Takiah Pourjalali, Hamid Teruya, Jenny
author_sort	Aman, Aini
title	Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]
title_short	Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]
title_full	Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]
title_fullStr	Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]
title_full_unstemmed	Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]
title_sort	earnings management in malaysia : a study on effects of accounting choices / aini aman … [et al.]
publisher	Faculty of Accountancy & Accounting Research Institute (ARI)
publishDate	2006
url	http://ir.uitm.edu.my/id/eprint/13796/ http://ir.uitm.edu.my/id/eprint/13796/1/AJ_AINI%20AMAN%20MAR%2006.pdf
first_indexed	2023-09-18T22:50:19Z
last_indexed	2023-09-18T22:50:19Z
_version_	1777417499924496384

Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]

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