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Mitigating earnings management: Does Ceo's accounting background Matter?

The Business & Management Review, 2019, Vol.10 (3), p.184-189

Copyright Centre for Business & Economic Research Jul 2019 ;ISSN: 2047-2854 ;EISSN: 2047-2862

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  • Title:
    Mitigating earnings management: Does Ceo's accounting background Matter?
  • Author: Ason, Yvonne Joseph ; Girau, Emelia A ; Bujang, Imbarine ; Jidwin, Agnes Paulus
  • Subjects: Accounting ; Annual reports ; Boards of directors ; Corporate governance ; Earnings management ; Financial reporting ; Financial statements ; Return on assets ; Scandals ; Stockholders
  • Is Part Of: The Business & Management Review, 2019, Vol.10 (3), p.184-189
  • Description: It was documented that there had been an increase in the preference to hire CEO with accounting background since the introduction of the Sarbanes Oxley Act in 2002 in relation to major corporate collapses due to excessive earnings management that had led to accounting scandals. However, prior studies also suggested that little attention had been paid to address the relationship between the CEOs' accounting backgrounds and earnings management. Thus, this study attempts to determine the said relationship from Malaysian context. Both the governance and financial data of the Malaysia FTSE 30 companies were collected manually from the companies' annual reports. The findings however showed insignificant relationship between CEOs' accounting backgrounds and earnings management but suggested that the composition of independent directors on board and big four audit firms are still the effective corporate governance mechanisms in mitigating the earnings management activity of the company.
  • Publisher: London: Centre for Business & Economic Research
  • Language: English
  • Identifier: ISSN: 2047-2854
    EISSN: 2047-2862
  • Source: ProQuest Central
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