Earnings Management Practices Between Government Linked And Chinese Family Linked Companies.
Jow, Wai Yen and Loo, Sin Chun and Zainal Abidin, Sazali and Amin Noordin, Bany Ariffin (2007) Earnings Management Practices Between Government Linked And Chinese Family Linked Companies. International Journal of Economics and Management, 1 (3). pp. 387-406. ISSN 1823-836X
This paper investigates the prevalence of earnings management between government linked companies (GLCs) and Chinese family linked companies (CFLCs). Information on twenty five companies from each ownership structure were collected, for the years 2004 to 2005.The findings reveal that GLCs have a tendency to manage their earnings upwards while CFLCs tend to adjust their earnings downwards. On average, GLCs appear to have a higher level of earnings management as compared to CFLCs. There is a weak evidence to show that the concentration of shareholdings in GLCs affect the extent of earnings management. This is however not observed among CFLCs. In general our results do not support the belief that higher concentration of shareholdings results in increased earnings management.
|Faculty or Institute:||Faculty of Economics and Management|
|Deposited By:||Yusfauhannum Mohd Yunus|
|Deposited On:||21 Nov 2008 20:01|
|Last Modified:||27 May 2013 06:50|
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