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The Effect of Corporate Governance Mechanisms on Earnings Management in Malaysian Manufacturing Companies

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dc.contributor.authorMurad Ali Ahmad Al-Zaqebaen_US
dc.contributor.authorAbdul Hamid, S.en_US
dc.contributor.authorNehad Ibrahim Ineizehen_US
dc.contributor.authorObada Jebreen Husseinen_US
dc.contributor.authorAla Hussein Albawwaten_US
dc.date.accessioned2024-05-29T02:27:23Z
dc.date.available2024-05-29T02:27:23Z
dc.date.issued2022
dc.date.submitted2023-1-19
dc.descriptionVol. 12 No. 5 (2022) Page (354-367)en_US
dc.description.abstractEarnings management(EM)firmsproduce less predictable accounting earnings that do not reflect the company's genuine financial success. However, EM isregarded as one of the most significant issues regarding financial reporting, especially in light of the COVID-19pandemic. Nevertheless, this paper aims to investigate the effect of corporate governance mechanisms on earnings managementin Malaysian manufacturing companies(MMCs).Data was collected from 2010 to 2019 for MMCs. Byhighlightingthe updating of corporate governance rules,themarket value andcompetitiveness of institutions will improve. Moreover,this paper provides evidence ofthe effect of corporate governance on earnings management. Therefore, the results may help policymakersto take a new approach to the development of corporate governance instructions,andstakeholders,which would enhance earnings quality and improve the quality of financial reports. This could help them build amorecomprehensive picture of the firm and improve thedecision-making process.Contribution/Originality:This paper contributes to the body of knowledge and reduces the gapsrelated toearnings management inMalaysia. We formulateda model to includethe characteristics of ownership structures, boardsof directors, audit committees, and external auditor factors. In addition, wemeasuredthe corporate governance process anditseffect onfinancial performance.This paper contributes to the development of a model linking with corporate governance mechanisms and earnings management in manufacturing companies; Which helps companies develop a governance system to increase theirfuture profits. The study also contributed to the use of a set of control variables to examine the relationship between corporate governance mechanisms and earnings management in manufacturing companies.Asian Economic and Financial ReviewISSN(e): 2222-6737ISSN(p): 2305-2147DOI: 10.55493/5002.v12i5.4490Vol. 12, No. 5, 354-367.© 2022 AESS Publications. All Rights Reserved.URL: www.aessweb.comen_US
dc.identifier.citationAl-Zaqeba, M. A. A. ., S, A. H., Ineizeh, N. I. ., Hussein, O. J. ., & Albawwat, A. H. . (2022). The Effect of Corporate Governance Mechanisms on Earnings Management in Malaysian Manufacturing Companies. Asian Economic and Financial Review, 12(5), 354–367. https://doi.org/10.55493/5002.v12i5.4490en_US
dc.identifier.doi10.55493/5002.v12i5.4490
dc.identifier.epage367
dc.identifier.issn2222-6737
dc.identifier.issue5
dc.identifier.spage354
dc.identifier.urihttps://archive.aessweb.com/index.php/5002/article/view/4490/6895
dc.identifier.urihttps://oarep.usim.edu.my/handle/123456789/10688
dc.identifier.volume12
dc.language.isoen_USen_US
dc.publisherAESS Publicationen_US
dc.relation.ispartofAsian Economic and Financial Reviewen_US
dc.subjectEarnings managementCorporate governance mechanismsMalaysian manufacturing companiesCorporate characteristicsModified Jones modelInformation asymmetry theoryAgency theoryStakeholder theory and STATAen_US
dc.titleThe Effect of Corporate Governance Mechanisms on Earnings Management in Malaysian Manufacturing Companiesen_US
dc.typeArticleen_US
dspace.entity.typePublication

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