TY  - JOUR
T1  - Earnings Manipulation among Malaysian Firms: Have Boards Sufficiently Lent Their Governance Skills in Monitoring These Activities?
AU - Mahad, Nabilah AU - Zakaria, Nor Balkish AU - Ismail, Ida Suriya 
JO  - International Business Management
VL  - 9
IS  - 6
SP  - 1243
EP  - 1248
PY  - 2015
DA  - 2001/08/19
SN  - 1993-5250
DO  - ibm.2015.1243.1248
UR  - https://makhillpublications.co/view-article.php?doi=ibm.2015.1243.1248
KW  - Earnings manipulation
KW  -governance monitoring
KW  -board attributes
KW  -positively
KW  -Malaysia
AB  - The primary objective of this study is to examine the relationship between board of director attributes (board independence, board meeting, board size and duality role) and the tendency of earnings manipulation. This study employed a sample of 334 Public Listed Companies in Malaysia from the year 2010-2012. The finding of this study shows that the board independence is positively related to earnings manipulation. This implies the higher the proportion of independent directors, the higher the propensity of earnings manipulation. The result also indicates that the board size is positively related to earnings manipulation. This suggests that the larger board size will increase earnings manipulation occurrences. However, the board meetings and duality role fail to show any significant relationship with earnings manipulation. The result of this study is robust after controlling the other firm-specific effects.
ER  -