Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]
This study examines the reasons for earnings management in Malaysia by using a sample of companies listed on the Kuala Lumpur Stock Exchange. Traditional explanatory variables for earnings management (such as size and debt-to-equity ratio), tax rate, internal financing, and ownership variables were...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Accountancy & Accounting Research Institute (ARI)
2006
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/13796/ |
| _version_ | 1848803319453057024 |
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| author | Aman, Aini Mohd. Iskandar, Takiah Pourjalali, Hamid Teruya, Jenny |
| author_facet | Aman, Aini Mohd. Iskandar, Takiah Pourjalali, Hamid Teruya, Jenny |
| author_sort | Aman, Aini |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | This study examines the reasons for earnings management in Malaysia by using a sample of companies listed on the Kuala Lumpur Stock Exchange. Traditional explanatory variables for earnings management (such as size and debt-to-equity ratio), tax rate, internal financing, and ownership variables were included in the model to explain the choices of accounting accruals. The study uses data for public companies for years 1995 to 1999. Since the economic downturn (1997) and market crash (1998) years are included in the study, this research is also able to evaluate the effect of these events on earnings management. This study finds that at least two factors affect earnings management in Malaysia; size of the company, and nominee s (security brokers and investment bankers) ownership. |
| first_indexed | 2025-11-14T21:37:21Z |
| format | Article |
| id | uitm-13796 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:37:21Z |
| publishDate | 2006 |
| publisher | Faculty of Accountancy & Accounting Research Institute (ARI) |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-137962016-07-21T09:29:16Z https://ir.uitm.edu.my/id/eprint/13796/ Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.] mar Aman, Aini Mohd. Iskandar, Takiah Pourjalali, Hamid Teruya, Jenny Periodicals. Societies. Serials Malaysia Malaysia This study examines the reasons for earnings management in Malaysia by using a sample of companies listed on the Kuala Lumpur Stock Exchange. Traditional explanatory variables for earnings management (such as size and debt-to-equity ratio), tax rate, internal financing, and ownership variables were included in the model to explain the choices of accounting accruals. The study uses data for public companies for years 1995 to 1999. Since the economic downturn (1997) and market crash (1998) years are included in the study, this research is also able to evaluate the effect of these events on earnings management. This study finds that at least two factors affect earnings management in Malaysia; size of the company, and nominee s (security brokers and investment bankers) ownership. Faculty of Accountancy & Accounting Research Institute (ARI) 2006 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/13796/1/AJ_AINI%20AMAN%20MAR%2006.pdf Aman, Aini and Mohd. Iskandar, Takiah and Pourjalali, Hamid and Teruya, Jenny (2006) Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]. (2006) Malaysian Accounting Review <https://ir.uitm.edu.my/view/publication/Malaysian_Accounting_Review.html>, 5 (1). pp. 185-209. ISSN 1675-4077 https://mar.uitm.edu.my/ |
| spellingShingle | Periodicals. Societies. Serials Malaysia Malaysia Aman, Aini Mohd. Iskandar, Takiah Pourjalali, Hamid Teruya, Jenny Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.] |
| title | Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.] |
| title_full | Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.] |
| title_fullStr | Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.] |
| title_full_unstemmed | Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.] |
| title_short | Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.] |
| title_sort | earnings management in malaysia : a study on effects of accounting choices / aini aman … [et al.] |
| topic | Periodicals. Societies. Serials Malaysia Malaysia |
| url | https://ir.uitm.edu.my/id/eprint/13796/ https://ir.uitm.edu.my/id/eprint/13796/ |