The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin

The primary objective of this study is to investigate whether there is relationship between family ownership and controls with discretionary accruals in Malaysia. This study employed a sample of 478 listed firm's observation of Malaysian listed companies in the period of year 2012. The samples...

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Main Author:	Mohd Zin, Nor Hannan
Format:	Thesis
Language:	English
Published:	2013
Online Access:	http://ir.uitm.edu.my/id/eprint/17182/ http://ir.uitm.edu.my/id/eprint/17182/2/TM_NOR%20HANNAN%20MOHD%20ZIN%20AC%2013_5.pdf

id	uitm-17182
recordtype	eprints
spelling	uitm-171822018-10-30T06:21:25Z http://ir.uitm.edu.my/id/eprint/17182/ The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin Mohd Zin, Nor Hannan The primary objective of this study is to investigate whether there is relationship between family ownership and controls with discretionary accruals in Malaysia. This study employed a sample of 478 listed firm's observation of Malaysian listed companies in the period of year 2012. The samples consist of 275 family firms and 203 non family firms. First, the study examines the association between discretionary accruals with family ownership. The result suggest that discretionary accruals has association with the family ownership which indicates that high percentage of the firm's share hold by families will result in low accounting discretion being reported (Machunga and Teitel, 2009). Second, this study examines the association between discretionary accruals with family controls. Surprisingly, the result suggests that discretionary accrual has association with the family controls. This indicates that high percentage of family members being appointed and holds position in the board result in high accounting discretion. This study also found that firm size, leverage, board size, directors independence, return on equity, CEO duality, BIG 4 auditors and industry influence discretionary accruals occurrence in family firms specifically in Malaysian environment. 2013 Thesis NonPeerReviewed text en http://ir.uitm.edu.my/id/eprint/17182/2/TM_NOR%20HANNAN%20MOHD%20ZIN%20AC%2013_5.pdf Mohd Zin, Nor Hannan (2013) The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin. 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	The primary objective of this study is to investigate whether there is relationship between family ownership and controls with discretionary accruals in Malaysia. This study employed a sample of 478 listed firm's observation of Malaysian listed companies in the period of year 2012. The samples consist of 275 family firms and 203 non family firms. First, the study examines the association between discretionary accruals with family ownership. The result suggest that discretionary accruals has association with the family ownership which indicates that high percentage of the firm's share hold by families will result in low accounting discretion being reported (Machunga and Teitel, 2009). Second, this study examines the association between discretionary accruals with family controls. Surprisingly, the result suggests that discretionary accrual has association with the family controls. This indicates that high percentage of family members being appointed and holds position in the board result in high accounting discretion. This study also found that firm size, leverage, board size, directors independence, return on equity, CEO duality, BIG 4 auditors and industry influence discretionary accruals occurrence in family firms specifically in Malaysian environment.
format	Thesis
author	Mohd Zin, Nor Hannan
spellingShingle	Mohd Zin, Nor Hannan The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
author_facet	Mohd Zin, Nor Hannan
author_sort	Mohd Zin, Nor Hannan
title	The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_short	The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_full	The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_fullStr	The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_full_unstemmed	The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin
title_sort	relationship between family firms ownership and control with discretionary accruals / nor hannan mohd zin
publishDate	2013
url	http://ir.uitm.edu.my/id/eprint/17182/ http://ir.uitm.edu.my/id/eprint/17182/2/TM_NOR%20HANNAN%20MOHD%20ZIN%20AC%2013_5.pdf
first_indexed	2023-09-18T22:57:44Z
last_indexed	2023-09-18T22:57:44Z
_version_	1777417966539767808

The relationship between family firms ownership and control with discretionary accruals / Nor Hannan Mohd Zin

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