Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim

This paper examines the relationship between earnings management and management incentive among public listed companies. The study uses a cross-sectional study where real activity manipulation on cash flow being used as proxy for earnings management. Data has been collected from 2010-2012 annual fin...

Full description

Bibliographic Details
Main Author:	Ibrahim, Mohd Tarmizi
Format:	Thesis
Language:	English
Published:	2013
Online Access:	http://ir.uitm.edu.my/id/eprint/16334/ http://ir.uitm.edu.my/id/eprint/16334/1/TM_MOHD%20TARMIZI%20IBRAHIM%20AC%2013_5.pdf

id	uitm-16334
recordtype	eprints
spelling	uitm-163342019-02-22T03:44:30Z http://ir.uitm.edu.my/id/eprint/16334/ Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim Ibrahim, Mohd Tarmizi This paper examines the relationship between earnings management and management incentive among public listed companies. The study uses a cross-sectional study where real activity manipulation on cash flow being used as proxy for earnings management. Data has been collected from 2010-2012 annual financial statements and DataStream of public listed companies in Malaysia. The study shows that earnings management techniques being used among the Malaysian public listed companies and its relationship with management incentive. Results indicate that management of Malaysian public listed companies use earnings management techniques in order to report positive performance of the company over the years. In addition to that result also shows that only free cash flow incentive has significant relationship with earnings management whereas the study fails to find any significant relationship between debt covenant and earnings management. Since there is little research on this area among Malaysian Public Listed Companies, this study will provide empirical evidence the use of earnings management and it relationship with management incentive. 2013 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/16334/1/TM_MOHD%20TARMIZI%20IBRAHIM%20AC%2013_5.pdf Ibrahim, Mohd Tarmizi (2013) Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim. Masters thesis, Universiti Teknologi MARA.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
description	This paper examines the relationship between earnings management and management incentive among public listed companies. The study uses a cross-sectional study where real activity manipulation on cash flow being used as proxy for earnings management. Data has been collected from 2010-2012 annual financial statements and DataStream of public listed companies in Malaysia. The study shows that earnings management techniques being used among the Malaysian public listed companies and its relationship with management incentive. Results indicate that management of Malaysian public listed companies use earnings management techniques in order to report positive performance of the company over the years. In addition to that result also shows that only free cash flow incentive has significant relationship with earnings management whereas the study fails to find any significant relationship between debt covenant and earnings management. Since there is little research on this area among Malaysian Public Listed Companies, this study will provide empirical evidence the use of earnings management and it relationship with management incentive.
format	Thesis
author	Ibrahim, Mohd Tarmizi
spellingShingle	Ibrahim, Mohd Tarmizi Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
author_facet	Ibrahim, Mohd Tarmizi
author_sort	Ibrahim, Mohd Tarmizi
title	Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_short	Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_full	Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_fullStr	Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_full_unstemmed	Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim
title_sort	opportunistic behavior in malaysian public listed companies: the relationship between earnings management and management incentive / mohd tarmizi ibrahim
publishDate	2013
url	http://ir.uitm.edu.my/id/eprint/16334/ http://ir.uitm.edu.my/id/eprint/16334/1/TM_MOHD%20TARMIZI%20IBRAHIM%20AC%2013_5.pdf
first_indexed	2023-09-18T22:55:50Z
last_indexed	2023-09-18T22:55:50Z
_version_	1777417847113252864

Opportunistic behavior in Malaysian public listed companies: the relationship between earnings management and management incentive / Mohd Tarmizi Ibrahim

Similar Items