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Financial Economics

Keyword: Board Chairman, Audit Committee, Accrual Earnings Management, Real Earnings Management, Malaysia × Clear all
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Involvement of Board Chairmen in Audit Committees and Earnings Management: Evidence from Malaysia

Mujeeb Saif Mohsen Al-Absy · Ku Nor Izah Ku Ismail · Sitraselvi Chandren · Shehabaddin Abdullah A. Al-Dubai ·Journal of Asian Finance, Economics and Business ·2020 ·JEL: M40, M41, M42, M48

This paper investigates the effect of the involvement of the board chairman in the audit committee (AC) on earnings management (EM). It examines Bursa Malaysia-listed companies with the lowest positive earnings for the years 2013 to 2015. T...

Board Chairman, Audit Committee, Accrual Earnings Management, Real Earnings Management, Malaysia

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