The impact of CEO duality attributes on earnings management in the East
Purpose – This study aims to examine an important, yet understudied, relationship between board leadership structure and earning management. With conflicting theoretical and empirical evidence underpinning the debate the practice has fluctuated, investor perception of board leadership structure h...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Group Publishing Limited
2015
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| Subjects: | |
| Online Access: | http://ir.unimas.my/id/eprint/10562/ http://ir.unimas.my/id/eprint/10562/1/NO%20132%20The%20impact%20of%20CEO%20duality%20attributes%20on%20earnings%20management%20in%20the%20East%20%28abstract%29.pdf |
| _version_ | 1848836807069794304 |
|---|---|
| author | Qaiser Rafique, Yasser Abdullah, Al Mamun |
| author_facet | Qaiser Rafique, Yasser Abdullah, Al Mamun |
| author_sort | Qaiser Rafique, Yasser |
| building | UNIMAS Institutional Repository |
| collection | Online Access |
| description | Purpose – This study aims to examine an important, yet understudied, relationship between board
leadership structure and earning management. With conflicting theoretical and empirical evidence
underpinning the debate the practice has fluctuated, investor perception of board leadership structure
has altered, international regulation has reacted, scholarly conceptualizations of duality have become
overly complex and the need to understand duality and conclude the debate has increased.
Design/methodology/approach – This study examines the relationship between board leadership
structure, firm financial performance and financial reporting quality of Australian, Malaysian and
Pakistani publicly listed companies by using a sample of three years from 2011 to 2013.
Findings – Results based on data collected from Australia, Malaysia and Pakistan indicate that the
board leadership structure is not associated with firm performance and financial reporting quality.
However, the female chief executive impacts negatively on firm performance in Malaysia and Pakistan.
Further analyses reveal that the firm size is negatively related, while the grown firms in Australia having
strong financial reporting quality.
Research limitations/implications – The study is based on Australian Stock Exchange-20, Kuala
Lumpur Stock Exchange-30 and Karachi Stock Exchange-30 companies from 2011 to 2013; however,
a large sample from other emerging economies is required.
Practical implications – The paper provides empirical evidence that unitary or dual leadership
structure has no impact on public listed companies and would be of interest to regulatory bodies,
business practitioners and academic researchers.
Originality/value – This paper contributes to the literature on corporate governance and firm
performance by introducing a framework for identifying and analyzing moderating variables that affect
the relationship between board leadership structure and firm financial reporting quality. |
| first_indexed | 2025-11-15T06:29:38Z |
| format | Article |
| id | unimas-10562 |
| institution | Universiti Malaysia Sarawak |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-15T06:29:38Z |
| publishDate | 2015 |
| publisher | Emerald Group Publishing Limited |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | unimas-105622023-08-22T01:06:52Z http://ir.unimas.my/id/eprint/10562/ The impact of CEO duality attributes on earnings management in the East Qaiser Rafique, Yasser Abdullah, Al Mamun H Social Sciences (General) Purpose – This study aims to examine an important, yet understudied, relationship between board leadership structure and earning management. With conflicting theoretical and empirical evidence underpinning the debate the practice has fluctuated, investor perception of board leadership structure has altered, international regulation has reacted, scholarly conceptualizations of duality have become overly complex and the need to understand duality and conclude the debate has increased. Design/methodology/approach – This study examines the relationship between board leadership structure, firm financial performance and financial reporting quality of Australian, Malaysian and Pakistani publicly listed companies by using a sample of three years from 2011 to 2013. Findings – Results based on data collected from Australia, Malaysia and Pakistan indicate that the board leadership structure is not associated with firm performance and financial reporting quality. However, the female chief executive impacts negatively on firm performance in Malaysia and Pakistan. Further analyses reveal that the firm size is negatively related, while the grown firms in Australia having strong financial reporting quality. Research limitations/implications – The study is based on Australian Stock Exchange-20, Kuala Lumpur Stock Exchange-30 and Karachi Stock Exchange-30 companies from 2011 to 2013; however, a large sample from other emerging economies is required. Practical implications – The paper provides empirical evidence that unitary or dual leadership structure has no impact on public listed companies and would be of interest to regulatory bodies, business practitioners and academic researchers. Originality/value – This paper contributes to the literature on corporate governance and firm performance by introducing a framework for identifying and analyzing moderating variables that affect the relationship between board leadership structure and firm financial reporting quality. Emerald Group Publishing Limited 2015 Article PeerReviewed text en http://ir.unimas.my/id/eprint/10562/1/NO%20132%20The%20impact%20of%20CEO%20duality%20attributes%20on%20earnings%20management%20in%20the%20East%20%28abstract%29.pdf Qaiser Rafique, Yasser and Abdullah, Al Mamun (2015) The impact of CEO duality attributes on earnings management in the East. Corporate Governance, 15 (5). pp. 706-718. ISSN 1472-0701 http://www.emeraldinsight.com/doi/full/10.1108/CG-04-2015-0041 DOI 10.1108/CG-04-2015-0041 |
| spellingShingle | H Social Sciences (General) Qaiser Rafique, Yasser Abdullah, Al Mamun The impact of CEO duality attributes on earnings management in the East |
| title | The impact of CEO duality attributes on earnings management in the East |
| title_full | The impact of CEO duality attributes on earnings management in the East |
| title_fullStr | The impact of CEO duality attributes on earnings management in the East |
| title_full_unstemmed | The impact of CEO duality attributes on earnings management in the East |
| title_short | The impact of CEO duality attributes on earnings management in the East |
| title_sort | impact of ceo duality attributes on earnings management in the east |
| topic | H Social Sciences (General) |
| url | http://ir.unimas.my/id/eprint/10562/ http://ir.unimas.my/id/eprint/10562/ http://ir.unimas.my/id/eprint/10562/ http://ir.unimas.my/id/eprint/10562/1/NO%20132%20The%20impact%20of%20CEO%20duality%20attributes%20on%20earnings%20management%20in%20the%20East%20%28abstract%29.pdf |