Board profile and earnings quality: Malaysian evidence / Marini Mamat

Board profile and earnings quality: Malaysian evidence / Marini Mamat

This paper examines the association between board profile and earnings quality by using a sample of 113 MSWG ranked companies for the year 2007, 2008 and 2009. This study uses eight board profile characteristics, namely board age, board tenure, multiple directorship, education background, experience...

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Main Author: Mamat, Marini
Format: Thesis
Language:English
Published: 2011
Subjects:
Balance sheet
Financial statements
Corporation reports
Including pro forma statements
Online Access:https://ir.uitm.edu.my/id/eprint/89122/1/89122.pdf
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id my-uitm-ir.89122
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spelling my-uitm-ir.891222024-01-09T04:27:34Z Board profile and earnings quality: Malaysian evidence / Marini Mamat 2011-04 Mamat, Marini Balance sheet. Financial statements. Corporation reports. Including pro forma statements This paper examines the association between board profile and earnings quality by using a sample of 113 MSWG ranked companies for the year 2007, 2008 and 2009. This study uses eight board profile characteristics, namely board age, board tenure, multiple directorship, education background, experience, financial expertise, ethnicity and gender diversity. By utilizing two different measures of earnings quality, this study finds that (i) financial expertise is positively related to earnings quality and (ii) multiple directorship and board tenure are negatively related to earnings quality. Overall, the result shows that firms with board of directors who possess certain criteria, namely financial expertise, number directorship and term of tenure would impact the quality of earnings. 2011-04 Thesis https://ir.uitm.edu.my/id/eprint/89122/ https://ir.uitm.edu.my/id/eprint/89122/1/89122.pdf text en public masters Universiti Teknologi MARA, Terengganu Faculty of Accountancy Abdullah, Azizah
institution Universiti Teknologi MARA
collection UiTM Institutional Repository
language English
advisor Abdullah, Azizah
topic Balance sheet
Financial statements
Corporation reports
Including pro forma statements
spellingShingle Balance sheet
Financial statements
Corporation reports
Including pro forma statements
Mamat, Marini
Board profile and earnings quality: Malaysian evidence / Marini Mamat
description This paper examines the association between board profile and earnings quality by using a sample of 113 MSWG ranked companies for the year 2007, 2008 and 2009. This study uses eight board profile characteristics, namely board age, board tenure, multiple directorship, education background, experience, financial expertise, ethnicity and gender diversity. By utilizing two different measures of earnings quality, this study finds that (i) financial expertise is positively related to earnings quality and (ii) multiple directorship and board tenure are negatively related to earnings quality. Overall, the result shows that firms with board of directors who possess certain criteria, namely financial expertise, number directorship and term of tenure would impact the quality of earnings.
format Thesis
qualification_level Master's degree
author Mamat, Marini
author_facet Mamat, Marini
author_sort Mamat, Marini
title Board profile and earnings quality: Malaysian evidence / Marini Mamat
title_short Board profile and earnings quality: Malaysian evidence / Marini Mamat
title_full Board profile and earnings quality: Malaysian evidence / Marini Mamat
title_fullStr Board profile and earnings quality: Malaysian evidence / Marini Mamat
title_full_unstemmed Board profile and earnings quality: Malaysian evidence / Marini Mamat
title_sort board profile and earnings quality: malaysian evidence / marini mamat
granting_institution Universiti Teknologi MARA, Terengganu
granting_department Faculty of Accountancy
publishDate 2011
url https://ir.uitm.edu.my/id/eprint/89122/1/89122.pdf
_version_ 1794192200445198336

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