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Earnings management practices between government linked and Chinese family linked companies


Citation

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

Abstract / Synopsis

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.


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Additional Metadata

Item Type: Article
Divisions: Faculty of Economics and Management
Graduate School of Management
Publisher: Faculty of Economics and Management, Universiti Putra Malaysia
Keywords: Earnings management; Government linked companies (GLCs); Chinese family linked companies (CFLCs)
Depositing User: Yusfauhannum Mohd Yunus
Date Deposited: 21 Nov 2008 20:01
Last Modified: 06 Jul 2015 01:51
URI: http://psasir.upm.edu.my/id/eprint/674
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