Real earnings management in family firms: the effect of group affiliation, leverage and diversification

Real earnings management in family firms: the effect of group affiliation, leverage and diversification

Earnings management can be categorised into Accrual Earnings Management (AEM) and Real Earnings Management (REM). Unlike the former method, the latter has a direct effect on firm's cash flows. REM is also preferred to AEM since it is more difficult to detect, yet relatively easier to impl...

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Bibliographic Details
Main Author: Wan Nadiah W Abdul Rahman (Author)
Corporate Author: Universiti Sultan Zainal Abidin . Faculty of Business and Management
Format: Thesis Book
Language:English
Subjects:
Universiti Sultan Zainal Abidin > Dissertations
Universiti Sultan Zainal Abidin > Faculty of Business and Management > Dissertations
Earnings management
Dissertations, Academic
Table of Contents:
  • 1. Introduction
  • 2. The institutional background of Malaysian capital market
  • 3. Literature review and hyphotheses development
  • 4. Research methodolgy
  • 5. Findings and discussion
  • 6. Recommendations and conclusion

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