Investigating earnings management practices and the role of the board and committees in emerging markets: Evidence from Malaysian public companies

MS Nuhu, Z Ahmad, LY Zhee - Journal of Corporate …, 2023 - Wiley Online Library
This study was aims to examine the significant elements of the audit and board committee in
predicting earnings management (EM) for the period of 2010–2021. The study population …

Earnings quality as a link between corporate governance implementation and firm performance

Istianingsih - International Journal of Management Science and …, 2021 - Taylor & Francis
This research finds empirical evidence for the role of earnings quality as a mediator between
good corporate governance (GCG) mechanisms and firm performance. The sample is 570 …

Función de auditoria y manipulación contable: Evidencia desde México, período 2014-2019

SDP Jiménez, DD Ávila, VB Tapia… - Revista de ciencias …, 2021 - dialnet.unirioja.es
Tras la publicación de las modificaciones realizadas a la Ley General de Sociedades
Mercantiles de México del 2015 y, particularmente, a su artículo 142, se establecieron en el …

[PDF][PDF] Governance issues on earning management: a case of manufacturing industry

H Paino, TIT Iskandar - Universal Journal of Accounting and Finance, 2021 - academia.edu
Earnings management is a technique used by the management of an organization to
intentionally manipulate a company's profits in such a way that the figures suit the agreed …

Ownership Structure and Earnings Management Practices: An Empirical Evidence

MS Nuhu, Z Ahmad, YZ Lim - International Journal of Management …, 2023 - mmupress.com
This paper aims to analyse the mitigating effects of ownership structure on earnings
management (EM) practices. Data were collected from firms listed on Bursa Malaysia's main …

[PDF][PDF] Corporate Governance Mechanisms as a Tool for Earnings Management Mitigation in Russian Public Companies

EE Aleksandrovic - 2023 - dspace.spbu.ru
The primary objective of the study is to investigate how corporate governance mechanisms
are associated with levels of earnings management in publicly traded Russian companies …

Moderating role of gender diversity over The NEXUS between board characteristics and earnings management in Malaysia/Tonoy Roy

R Tonoy - 2021 - studentsrepo.um.edu.my
University of Malaya Page 1 MODERATING ROLE OF GENDER DIVERSITY OVER THE NEXUS
BETWEEN BOARD CHARACTERISTICS AND EARNINGS MANAGEMENT IN MALAYSIA …

DOES RISK GOVERNANCE IMPROVES FINANCIAL REPORTING QUALITY OF LISTED NON-FINANCIAL FIRMS IN NIGERIA?

M Madu, SU Hassan - Gusau Journal of Accounting and …, 2021 - journals.gujaf.com.ng
Risk governance is beyond mere governance mechanisms such as board independence
and committees but more significantly encompasses effective risk systems and policies …

[PDF][PDF] Función de auditoria y manipulación contable: Evidencia desde México, período

SD Polo Jiménez, D Duana Ávila, V Barrera Tapia… - academia.edu
Tras la publicación de las modificaciones realizadas a la Ley General de Sociedades
Mercantiles de México del 2015 y, particularmente, a su artículo 142, se establecieron en el …

Moderating Role of Gender Diversity Over the Nexus Between Board Characteristics and Earnings Management in Malaysia

T Roy - 2021 - search.proquest.com
In a large number of studies, it has been found that accounting manipulation is more prone
to exist among the financially distressed companies. The manipulation moves were taken by …