Earnings management and board characteristics: evidence from Malaysia
The Malaysian Code of Corporate Governance was introduced to improve the monitoring function of the board of directors, audit committee and the external audit. This study assesses the effectiveness of some board characteristics to monitor management behavior with respect to their incentives to manag...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Penerbit Universiti Kebangsaan Malaysia
2005
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Online Access: | http://journalarticle.ukm.my/1763/ http://journalarticle.ukm.my/1763/ http://journalarticle.ukm.my/1763/1/Jp24-04.pdf |