The relationship between ownership structure and real earnings management practices: evidence from Malaysian public companies
This study aimed to examine the mitigating effects of ownership structure on real earnings management practices among Malaysian public-listed firms. Data was collected from firms listed on Bursa Malaysia’s main market, covering the years 2011 through 2021. The findings of Generalised Least Squar...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2024
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| Online Access: | http://journalarticle.ukm.my/25189/ http://journalarticle.ukm.my/25189/1/Pengurusan_72_2.pdf |
| _version_ | 1848816292724736000 |
|---|---|
| author | Muhammad Shaheer Nuhu, Zauwiyah Ahmad, Lim Ying Zhee, |
| author_facet | Muhammad Shaheer Nuhu, Zauwiyah Ahmad, Lim Ying Zhee, |
| author_sort | Muhammad Shaheer Nuhu, |
| building | UKM Institutional Repository |
| collection | Online Access |
| description | This study aimed to examine the mitigating effects of ownership structure on real earnings management practices
among Malaysian public-listed firms. Data was collected from firms listed on Bursa Malaysia’s main market,
covering the years 2011 through 2021. The findings of Generalised Least Squares panel regression confirmed the
significant negative effect of family ownership and foreign ownership on listed firms’ real earnings management,
while managerial ownership and ownership concentration demonstrated insignificant effects. Practically, this
study offers an effective framework for ownership structure and real earnings management practices to reduce
executive managers' opportunistic behaviour. The findings contribute to a broader understanding of these
phenomena so that investors and other stakeholders can better analyse earnings reports and, therefore, make
informed decisions, particularly pertaining to non-owner-controlled firms. |
| first_indexed | 2025-11-15T01:03:34Z |
| format | Article |
| id | oai:generic.eprints.org:25189 |
| institution | Universiti Kebangasaan Malaysia |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T01:03:34Z |
| publishDate | 2024 |
| publisher | Penerbit Universiti Kebangsaan Malaysia |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | oai:generic.eprints.org:251892025-05-08T02:49:10Z http://journalarticle.ukm.my/25189/ The relationship between ownership structure and real earnings management practices: evidence from Malaysian public companies Muhammad Shaheer Nuhu, Zauwiyah Ahmad, Lim Ying Zhee, This study aimed to examine the mitigating effects of ownership structure on real earnings management practices among Malaysian public-listed firms. Data was collected from firms listed on Bursa Malaysia’s main market, covering the years 2011 through 2021. The findings of Generalised Least Squares panel regression confirmed the significant negative effect of family ownership and foreign ownership on listed firms’ real earnings management, while managerial ownership and ownership concentration demonstrated insignificant effects. Practically, this study offers an effective framework for ownership structure and real earnings management practices to reduce executive managers' opportunistic behaviour. The findings contribute to a broader understanding of these phenomena so that investors and other stakeholders can better analyse earnings reports and, therefore, make informed decisions, particularly pertaining to non-owner-controlled firms. Penerbit Universiti Kebangsaan Malaysia 2024 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/25189/1/Pengurusan_72_2.pdf Muhammad Shaheer Nuhu, and Zauwiyah Ahmad, and Lim Ying Zhee, (2024) The relationship between ownership structure and real earnings management practices: evidence from Malaysian public companies. Jurnal Pengurusan, 72 . pp. 1-11. ISSN 0127-2713 https://www.ukm.my/jurnalpengurusan/volume-main/vol-2/ |
| spellingShingle | Muhammad Shaheer Nuhu, Zauwiyah Ahmad, Lim Ying Zhee, The relationship between ownership structure and real earnings management practices: evidence from Malaysian public companies |
| title | The relationship between ownership structure and real earnings management practices: evidence from Malaysian public companies |
| title_full | The relationship between ownership structure and real earnings management practices: evidence from Malaysian public companies |
| title_fullStr | The relationship between ownership structure and real earnings management practices: evidence from Malaysian public companies |
| title_full_unstemmed | The relationship between ownership structure and real earnings management practices: evidence from Malaysian public companies |
| title_short | The relationship between ownership structure and real earnings management practices: evidence from Malaysian public companies |
| title_sort | relationship between ownership structure and real earnings management practices: evidence from malaysian public companies |
| url | http://journalarticle.ukm.my/25189/ http://journalarticle.ukm.my/25189/ http://journalarticle.ukm.my/25189/1/Pengurusan_72_2.pdf |