Earnings Management in Small Listed Firms in Malaysia
The objectives of this study are: 1. to determine the incidence of earnings management (i.e. the amount and direction of discretionary accruals) in small listed firms in Malaysia 2. to determine the influence of board independence and audit committee expertise in accounting on earnings managem...
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| Format: | Conference or Workshop Item |
| Published: |
2018
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| Online Access: | https://library.oum.edu.my/repository/1141/ |
| _version_ | 1848801619960922112 |
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| author | Shamsul Nahar Abdullah, |
| author_facet | Shamsul Nahar Abdullah, |
| author_sort | Shamsul Nahar Abdullah, |
| building | OUM Institutional Repository |
| collection | Online Access |
| description | The objectives of this study are:
1. to determine the incidence of earnings management (i.e. the amount and direction of discretionary accruals) in small listed firms in Malaysia
2. to determine the influence of board independence and audit committee expertise in accounting on earnings management in small listed firms in Malaysia
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| first_indexed | 2025-11-14T21:10:21Z |
| format | Conference or Workshop Item |
| id | oai:eprints.oum.edu.my:1141 |
| institution | Open University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T21:10:21Z |
| publishDate | 2018 |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:eprints.oum.edu.my:11412019-04-24T01:16:58Z Earnings Management in Small Listed Firms in Malaysia Shamsul Nahar Abdullah, HG Finance HJ Public Finance The objectives of this study are: 1. to determine the incidence of earnings management (i.e. the amount and direction of discretionary accruals) in small listed firms in Malaysia 2. to determine the influence of board independence and audit committee expertise in accounting on earnings management in small listed firms in Malaysia 2018-09-06 Conference or Workshop Item PeerReviewed text https://library.oum.edu.my/repository/1141/1/library-document-1141.pdf Shamsul Nahar Abdullah, (2018) Earnings Management in Small Listed Firms in Malaysia. In: OUM Seminar Series 4/2018, 6 September 2018, OUM. (Submitted) https://library.oum.edu.my/repository/1141/ |
| spellingShingle | HG Finance HJ Public Finance Shamsul Nahar Abdullah, Earnings Management in Small Listed Firms in Malaysia |
| title | Earnings Management in Small Listed Firms in Malaysia |
| title_full | Earnings Management in Small Listed Firms in Malaysia |
| title_fullStr | Earnings Management in Small Listed Firms in Malaysia |
| title_full_unstemmed | Earnings Management in Small Listed Firms in Malaysia |
| title_short | Earnings Management in Small Listed Firms in Malaysia |
| title_sort | earnings management in small listed firms in malaysia |
| topic | HG Finance HJ Public Finance |
| url | https://library.oum.edu.my/repository/1141/ |