NDLI: Corporate governance mechanism constraining Earning Management in Malaysian listed companies

Content Provider	IEEE Xplore Digital Library
Author	Khan, M.A. Ibrahim, M.Y.
Copyright Year	2015
Description	Author affiliation: Dept. of Manage. & Humanities, Univ. Teknol. PETRONAS, Tronoh Seri Iskandar, Malaysia (Khan, M.A.; Ibrahim, M.Y.)
Abstract	This paper proposes to investigate the postulations of renowned agency theory and Earning Management (EM) in relation to Corporate Governance (CG) mechanism and external audit that CG mechanism and external auditor constrains EM. The paper conceptualized three attributes (board size, audit committee financial expertise and industry specialized auditor) from CG mechanism and external auditor in relation to EM practices in Malaysian listed companies. This is a conceptual paper which proposes to investigate the correlation between the size of board and EM, financial expertise of audit committee and EM and industry specialized auditor and EM. The proposed study has value for Malaysian government, policy makers, corporate boards, stock exchange and shareholders by highlighting the distinct impact of EM practices and its relation with board size, audit committee financial expertise and industry specialized auditor.
Starting Page	340
Ending Page	344
File Size	225199
Page Count	5
File Format	PDF
e-ISBN	9781479917235
DOI	10.1109/ISTMET.2015.7359055
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2015-08-25
Publisher Place	Malaysia
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Industries Earning Management Standards organizations Government Companies Audit Committee Financial Expertise Board Size Malaysia Corporate Governance Mechanism Stakeholders Industry Specialized Auditor Monitoring
Content Type	Text
Resource Type	Article

Sl.	Authority	Responsibilities	Communication Details
1	Ministry of Education (GoI), Department of Higher Education	Sanctioning Authority	https://www.education.gov.in/ict-initiatives
2	Indian Institute of Technology Kharagpur	Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project	https://www.iitkgp.ac.in
3	National Digital Library of India Office, Indian Institute of Technology Kharagpur	The administrative and infrastructural headquarters of the project	Dr. B. Sutradhar bsutra@ndl.gov.in
4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
5	Website/Portal (Helpdesk)	Queries regarding NDLI and its services	support@ndl.gov.in
6	Contents and Copyright Issues	Queries related to content curation and copyright issues	content@ndl.gov.in
7	National Digital Library of India Club (NDLI Club)	Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach	clubsupport@ndl.gov.in
8	Digital Preservation Centre (DPC)	Assistance with digitizing and archiving copyright-free printed books	dpc@ndl.gov.in
9	IDR Setup or Support	Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops	idr@ndl.gov.in

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