Earnings quality, ownership structure and firm performance: Malaysian evidence / Radziah Mahmud

Flexibility in accounting principles allows managers to opportunistically manipulate earnings figure. Accounting scandals around the world provide evidence that earnings manipulation affects the quality and usefulness of reported earnings that will be used by users of financial information to evalua...

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Bibliographic Details
Main Author:	Mahmud, Radziah
Format:	Book Section
Language:	English
Published:	Institute of Graduate Studies, UiTM 2012
Subjects:	Dissertations, Academic. Preparation of theses
Online Access:	http://ir.uitm.edu.my/id/eprint/19048/ http://ir.uitm.edu.my/id/eprint/19048/1/ABS_RADZIAH%20MAHMUD%20TDRA%20VOL%201%20IGS%2012.pdf

id	uitm-19048
recordtype	eprints
spelling	uitm-190482018-06-07T06:55:11Z http://ir.uitm.edu.my/id/eprint/19048/ Earnings quality, ownership structure and firm performance: Malaysian evidence / Radziah Mahmud Mahmud, Radziah Dissertations, Academic. Preparation of theses Flexibility in accounting principles allows managers to opportunistically manipulate earnings figure. Accounting scandals around the world provide evidence that earnings manipulation affects the quality and usefulness of reported earnings that will be used by users of financial information to evaluate their investment decisions. Due to imperfect and incomplete market, managers have better information to enable them to engross in the accounting discretion in order to maximise their own interest at the expense of the shareholders. Ownership structure has been acknowledged in the literature as one of the corporate governance mechanisms which can be used to reduce agency and information asymmetry problems. However, the empirical evidence on the influence of ownership structure on firm performance is inconclusive. To address this issue, this study examines whether earnings quality and ownership structure of Malaysian public listed firms are associated with firm performance based on 285 listed firms on the main board of Bursa Malaysia for the period from 2000 to 2007. Institute of Graduate Studies, UiTM 2012 Book Section PeerReviewed text en http://ir.uitm.edu.my/id/eprint/19048/1/ABS_RADZIAH%20MAHMUD%20TDRA%20VOL%201%20IGS%2012.pdf Mahmud, Radziah (2012) Earnings quality, ownership structure and firm performance: Malaysian evidence / Radziah Mahmud. In: THE DOCTORAL RESEARCH ABSTRACT. IPSis Biannual Publication, 1 (1). Institute of Graduate Studies, UiTM, Shah Alam.
repository_type	Digital Repository
institution_category	Local University
institution	Universiti Teknologi MARA
building	UiTM Institutional Repository
collection	Online Access
language	English
topic	Dissertations, Academic. Preparation of theses
spellingShingle	Dissertations, Academic. Preparation of theses Mahmud, Radziah Earnings quality, ownership structure and firm performance: Malaysian evidence / Radziah Mahmud
description	Flexibility in accounting principles allows managers to opportunistically manipulate earnings figure. Accounting scandals around the world provide evidence that earnings manipulation affects the quality and usefulness of reported earnings that will be used by users of financial information to evaluate their investment decisions. Due to imperfect and incomplete market, managers have better information to enable them to engross in the accounting discretion in order to maximise their own interest at the expense of the shareholders. Ownership structure has been acknowledged in the literature as one of the corporate governance mechanisms which can be used to reduce agency and information asymmetry problems. However, the empirical evidence on the influence of ownership structure on firm performance is inconclusive. To address this issue, this study examines whether earnings quality and ownership structure of Malaysian public listed firms are associated with firm performance based on 285 listed firms on the main board of Bursa Malaysia for the period from 2000 to 2007.
format	Book Section
author	Mahmud, Radziah
author_facet	Mahmud, Radziah
author_sort	Mahmud, Radziah
title	Earnings quality, ownership structure and firm performance: Malaysian evidence / Radziah Mahmud
title_short	Earnings quality, ownership structure and firm performance: Malaysian evidence / Radziah Mahmud
title_full	Earnings quality, ownership structure and firm performance: Malaysian evidence / Radziah Mahmud
title_fullStr	Earnings quality, ownership structure and firm performance: Malaysian evidence / Radziah Mahmud
title_full_unstemmed	Earnings quality, ownership structure and firm performance: Malaysian evidence / Radziah Mahmud
title_sort	earnings quality, ownership structure and firm performance: malaysian evidence / radziah mahmud
publisher	Institute of Graduate Studies, UiTM
publishDate	2012
url	http://ir.uitm.edu.my/id/eprint/19048/ http://ir.uitm.edu.my/id/eprint/19048/1/ABS_RADZIAH%20MAHMUD%20TDRA%20VOL%201%20IGS%2012.pdf
first_indexed	2023-09-18T23:01:44Z
last_indexed	2023-09-18T23:01:44Z
_version_	1777418218002972672

Earnings quality, ownership structure and firm performance: Malaysian evidence / Radziah Mahmud

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