Director Networks, Political Connections and Earnings Quality in Malaysia
© 2020 The International Association for Chinese Management Research. This paper investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa Malaysia during 2011, we map th...
| Main Authors: | , , , |
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| Format: | Journal Article |
| Language: | English |
| Published: |
Cambridge University Press
2020
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| Subjects: | |
| Online Access: | http://hdl.handle.net/20.500.11937/80702 |
| _version_ | 1848764253556703232 |
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| author | Abdul Wahab, Effiezal Jamaludin, Mohd Faizal Agustia, Dian Harymawan, Iman |
| author_facet | Abdul Wahab, Effiezal Jamaludin, Mohd Faizal Agustia, Dian Harymawan, Iman |
| author_sort | Abdul Wahab, Effiezal |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | © 2020 The International Association for Chinese Management Research.
This paper investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa Malaysia during 2011, we map the entire network of directors and generate measures to reflect the size and quality of information within the network. We find a negative and significant relationship between the overall connectedness of a director’s network and the firm’s earnings quality. In addition, we find a negative and significant relationship between the political connectedness of the director’s network and earnings quality. Our results are robust for different measures of earnings quality. |
| first_indexed | 2025-11-14T11:16:25Z |
| format | Journal Article |
| id | curtin-20.500.11937-80702 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T11:16:25Z |
| publishDate | 2020 |
| publisher | Cambridge University Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-807022022-09-05T04:28:37Z Director Networks, Political Connections and Earnings Quality in Malaysia Abdul Wahab, Effiezal Jamaludin, Mohd Faizal Agustia, Dian Harymawan, Iman 1501 - Accounting, Auditing and Accountability 1503 - Business and Management © 2020 The International Association for Chinese Management Research. This paper investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa Malaysia during 2011, we map the entire network of directors and generate measures to reflect the size and quality of information within the network. We find a negative and significant relationship between the overall connectedness of a director’s network and the firm’s earnings quality. In addition, we find a negative and significant relationship between the political connectedness of the director’s network and earnings quality. Our results are robust for different measures of earnings quality. 2020 Journal Article http://hdl.handle.net/20.500.11937/80702 10.1017/mor.2020.26 English Cambridge University Press fulltext |
| spellingShingle | 1501 - Accounting, Auditing and Accountability 1503 - Business and Management Abdul Wahab, Effiezal Jamaludin, Mohd Faizal Agustia, Dian Harymawan, Iman Director Networks, Political Connections and Earnings Quality in Malaysia |
| title | Director Networks, Political Connections and Earnings Quality in Malaysia |
| title_full | Director Networks, Political Connections and Earnings Quality in Malaysia |
| title_fullStr | Director Networks, Political Connections and Earnings Quality in Malaysia |
| title_full_unstemmed | Director Networks, Political Connections and Earnings Quality in Malaysia |
| title_short | Director Networks, Political Connections and Earnings Quality in Malaysia |
| title_sort | director networks, political connections and earnings quality in malaysia |
| topic | 1501 - Accounting, Auditing and Accountability 1503 - Business and Management |
| url | http://hdl.handle.net/20.500.11937/80702 |