TY  - JOUR
T1  - The Influence of Real Earnings on Malaysian Corporate Board Structure
AU - Amran, Noor Afza AU - Ishak, Rokiah AU - Manaf, Kamarul Bahrain Abdul 
JO  - The Social Sciences
VL  - 11
IS  - 30
SP  - 7258
EP  - 7262
PY  - 2016
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2016.7258.7262
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2016.7258.7262
KW  - Corporate
KW  -real earnings management
KW  -board size
KW  -independent
KW  -non-executive directors
AB  - The objective of this study is to examine the real earnings management (by using discretionary
expenses) that should capture the effect of real operations on the elements of corporate governance (board size
and board independence). The sample of the study is Malaysian Public Listed Companies in year 2009-2012.
Data were hand collected from the annual reports. Interestingly, this study contributes to the literature on
earnings management by presenting evidence on the management of operational activities which has received
little attention to date. Managers have the tendency to manipulate real activities during the year to meet certain
earnings targets. However, this study evidences that corporate governance mechanism’s helps to combat real
earnings management activities. A large board size and high number of independent non-executive director’s
help to minimise the earnings management activities.
ER  -