Board Of Director's Networks And Earnings Quality In Malaysia
| dc.contributor.author | Jamaludin, Mohd Faizal | |
| dc.date.accessioned | 2019-08-07T02:15:08Z | |
| dc.date.available | 2019-08-07T02:15:08Z | |
| dc.date.issued | 2017-01 | |
| dc.description.abstract | Malaysia critically suffered from the world financial crisis in 1997, which significantly effects the capital market of all Asian region countries. The financial crisis in emerging market like Malaysia revealed the critical need for firm to enhance corporate governance mechanism. The board of director characteristics is part of corporate governance mechanism, which has been major focus to strengthen firm’s corporate governance, thus restore the investor’s confidence towards a sustainable Malaysian capital market. Prior empirical had shown that one of the board of director’s characteristics is identified as key component affecting the earnings quality. The governance of the board of director’s networks becoming key unobservable characteristics, which has been less observed in past studies. This study investigates the association between board of director’s networks and earnings quality of 745 public listed firms in Bursa Malaysia, which comprises 4416 directors in 2011. This study employs the Francis, Lafond, Olsson, and Schipper (2005) accruals quality model as to measure the earnings quality and incorporate the Social Network Analysis (SNA) to measure the network centrality both at director’s and firm’s level. Using the SNA, this study map the entire network of directors and firms and generate the network centrality measures to reflect the importance of such network. Generally, this study find negative and significant association between the board of director’s network and earnings quality. This study extended analysis on network centrality measures based suggest that both Bumiputera and Non-Bumiputera, men, Malaysian and politically connected director’s networks created networks which reduce earnings quality. | en_US |
| dc.identifier.uri | http://hdl.handle.net/123456789/8590 | |
| dc.language.iso | en | en_US |
| dc.publisher | Universiti Sains Malaysia | en_US |
| dc.subject | Board of director's networks and | en_US |
| dc.subject | earnings quality in Malaysia | en_US |
| dc.title | Board Of Director's Networks And Earnings Quality In Malaysia | en_US |
| dc.type | Thesis | en_US |
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