Earnings management behavior in Malaysia: the role of ownership structure and external auditing / Nor Irdawati Mahyuddin ... [et al.]

• Asıl Yazarlar: Mahyuddin, Nor Irdawati (Yazar), Mohd Nor, Mohd Nazli (Yazar), Hashim, Hafiza Aishah (Yazar), Nahar, Hairul Suhaimi (Yazar)
• Materyal Türü: Kitap
• Baskı/Yayın Bilgisi: Universiti Teknologi MARA, Shah Alam: Accounting Research Institute (ARI), 2020-12.
• Konular: Article; PeerReviewed
• Online Erişim: Link Metadata

This paper aims to empirically investigate firms' earnings management (EM) behaviour, representing an issue in the realm of corporate financial reporting. Specifically, it explores the strategic roles of two common governance elements of ownership (managerial, institutional and family) and exte...