Keyword Search:

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

[img] PDF
173Kb

Official URL: http://econ.upm.edu.my/ijem/vol1_no3.htm

Abstract

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.

Item Type:Article
Keyword:Earnings management; Government linked companies (GLCs); Chinese family linked companies (CFLCs)
Faculty or Institute:Faculty of Economics and Management
Graduate School of Management
Publisher:Faculty of Economics and Management, Universiti Putra Malaysia
ID Code:674
Deposited By: Yusfauhannum Mohd Yunus
Deposited On:22 Nov 2008 04:01
Last Modified:06 Jul 2015 09:51

Repository Staff Only: Edit item detail

Document Download Statistics

This item has been downloaded for since 22 Nov 2008 04:01.

View statistics for "Earnings management practices between government linked and Chinese family linked companies"