The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari

This study investigated the effect of firm characteristics on earnings management practices among technology-based public listed companies in Malaysia. Specifically, this study examined the effect of firm size, firm profitability and firm leverage on the companies' practices of earnings managem...

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Main Authors: Ghani, Erlane K (Author), Mohd Azemi, Nur Afifah (Author), Puspitasari, Evita (Author)
Format: Book
Published: Universiti Teknologi MARA Cawangan Selangor, 2019-04.
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042 |a dc 
100 1 0 |a Ghani, Erlane K  |e author 
700 1 0 |a Mohd Azemi, Nur Afifah  |e author 
700 1 0 |a Puspitasari, Evita  |e author 
245 0 0 |a The effect of firm characteristics on earnings management practices among Malaysian public listed companies in the technological industry / Erlane K Ghani, Nur Afifah Mohd Azemi and Evita Puspitasari 
260 |b Universiti Teknologi MARA Cawangan Selangor,   |c 2019-04. 
500 |a https://ir.uitm.edu.my/id/eprint/30674/1/AJ_ERLANE%20K%20GHANI%20MAR%20B%2019.pdf 
520 |a This study investigated the effect of firm characteristics on earnings management practices among technology-based public listed companies in Malaysia. Specifically, this study examined the effect of firm size, firm profitability and firm leverage on the companies' practices of earnings management. Using 83 technology-based companies listed in the FTSE Bursa Malaysia KLCI Index for 2015 and 2016, this study showed a statistically positive relationship between firm size and earnings management practices. Such a finding indicates that larger companies tend to use earnings management incentives to enhance their performance. However, firm profitability and firm leverage have no significant relationship to the occurrence of earnings management practices. This study provides evidence that firm size influences the occurrence of earnings management among Malaysian public listed companies in the technological industry. 
546 |a en 
690 |a Financial management. Business finance. Corporation finance 
690 |a Earnings management 
655 7 |a Article  |2 local 
655 7 |a PeerReviewed  |2 local 
787 0 |n https://ir.uitm.edu.my/id/eprint/30674/ 
787 0 |n https://mar.uitm.edu.my/ 
856 4 1 |u https://ir.uitm.edu.my/id/eprint/30674/  |z Link Metadata