Board, audit committee, culture and earnings management: Malaysian evidence

By Rahayu Abdul Rahman, Fairuzana Haneem Mohamed Ali. 2006

890 citations recorded by the source corpus.

Subfields: Accounting, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/dfb9ea3319ba888b9a8540e8bb15c50bda62c44f

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Citations in the corpus

Corporate Governance and Earnings Management: Jordanian Evidence (2011, background): “Additionally, Abdul Rahman and Ali (2006) and Epps and Ismail (2008) confirmed that board characteristics are important determinants of earnings management.”
Corporate Governance and Corporate Social Responsibility Disclosures: Evidence from an Emerging Economy (2012, background): “The study reports a positive relationship between audit committee existence and ﬁnancial reporting quality in emerging economies [for example, Bradbury et al. (2006), in Singapore and Malaysia; Rahman and Ali (2006) in Malaysia].”
Does Corporate Governance Influence Earnings Management in Latin American Markets? (2014, background): “Thus, several studies document a significant relation between the characteristics of the board of directors and the integrity of accounting information (Rahman and Ali 2006; Patelli and Prencipe 2007; Hashim and Devi 2008).”
Earnings Management: An Analysis of Opportunistic Behaviour, Monitoring Mechanism and Financial Distress (2015, background): “This implies that companies that practice earnings management would manage their earnings within the limits of accepted accounting procedures (Rahman &Ali, 2006).”
Audit quality, debt financing, and earnings management: Evidence from Jordan (2017, background): “Bédard et al. (2004) and Xie et al. (2003) found a significantly negative relationship between earnings management incidence and audit committee financial expertise, while others did not report any significant association (Lin et al., 2006; Rahman & Ali, 2006).”
Agency theory and managerial ownership: evidence from Malaysia (2011, background): “Unlike companies with dispersed shareholdings, these companies are believed to have reduced agency problem and agency costs due to a better match of control and cash flow rights of the shareholders ( Abdul Rahman and Mohamed Ali, 2006”
How do the ownership structure and board of directors' features impact earnings management? The Spanish case (2020, background): “Even though many authors do not find a significant positive correlation between these two variables (Davidson et al., 2005; García-Meca & Sánchez-Ballesta, 2009; Rahman & Ali, 2006), recent research has changed this trend.”
Meta-analysis and the Accounting Literature: The Case of Audit Committee Independence and Financial Reporting Quality (2007, positive): “Earnings management measured by abnormal accruals (Klein, 2002; Williams, 2002; Yang and Krishnan, 2005; Rahman and Ali, 2006; Ebrahim, 2007) Meta-analysis and the Accounting Literature 313”
The impact of corporate governance mechanisms on real and accrual earnings management practices: evidence from Jordan (2019, background): “Dechow et al. (1996), Klein (e.g. 2002) and Roodposhti and Chashmi (2011), among others, link CEO-duality to raised AEM, However, other empirical studies such as Beasley (1996), Peasnell et al. (2005) and Rahman and Ali (2006) report no association.”
Corporate Governance and Tobin’s Q as a Measure of Organizational Performance (2018, neutral): “Rahman and Ali (2006) explored CG practice in the Malaysian context; their emperical results suggest a positive association between Board size and the extent of earnings management.”