Family Ownership and Earnings Management in Malaysia

Authors

  • Shaker Al-Duais Accounting Department, Faculty of Administrative Sciences, IBB University, IBB, Yemen
  • Mazrah Malek Tunku Puteri Intan Safinaz School of Accountancy (TISSA), Universiti Utara Malaysia, Kedah, Malaysia
  • Mohamad Ali Abdul Hamid Putra Business School, University Putra Malaysia, 43400 Serdang, Selangor, Malaysia

Keywords:

accrual earnings management, real earnings management, family ownership, earnings Management

Abstract

This paper proposes a conceptual framework to investigate the role of family ownership for mitigating earnings management (accrual & real). Family ownership is among the corporate governance primary mechanisms that have been a focus of many researchers and scholars. The present study argues that firms with family ownership are less likely to allow earnings management because they have typically invested a lot of their private fortune in the firm and families are more concerned about the survival of the firm and its reputation; thus, they have a strong motivation to monitor management very well. Despite that, there is a lack of prior studies that examine these relationships in developing countries. So, the main objective of this study was to bridge this gap and try to enrich the existing literature.

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Published

2020-10-25

How to Cite

Al-Duais, S., Malek, M., & Abdul Hamid, M. A. (2020). Family Ownership and Earnings Management in Malaysia. Journal of Advanced Research in Business and Management Studies, 15(1), 53–60. Retrieved from https://www.akademiabaru.com/submit/index.php/arbms/article/view/1332
صندلی اداری سرور مجازی ایران Decentralized Exchange

Issue

Section

Management studies
فروشگاه اینترنتی