[PDF][PDF] The influence of real earnings on Malaysian corporate board structure
The objective of this study is to examine the real earnings management (by using
discretionary expenses) that should capture the effect of real operations on the elements of
corporate governance (board size and board independence). The sample of the study is
Malaysian Public Listed Companies in year 2009-2012. Data were hand collected from the
annual reports. Interestingly, this study contributes to the literature on earnings management
by presenting evidence on the management of operational activities which has received little …
discretionary expenses) that should capture the effect of real operations on the elements of
corporate governance (board size and board independence). The sample of the study is
Malaysian Public Listed Companies in year 2009-2012. Data were hand collected from the
annual reports. Interestingly, this study contributes to the literature on earnings management
by presenting evidence on the management of operational activities which has received little …
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