Please use this identifier to cite or link to this item: http://umt-ir.umt.edu.my:8080/handle/123456789/6513
Title: The impact of corporate governance and corporate social responsibility on earnings management
Authors: Nor Raihan Mohamad
Keywords: HD 2741 .N62 2012
Nor Raihan Mohamad
Tesis FPE 2012
Corporate governance
Issue Date: Jan-2012
Publisher: Terengganu: Universiti Malaysia Terengganu
Abstract: The post-Enron debacle has increased the awareness of and commitment towards corporate social responsibility (CSR). CSR practice is perceived as one of the ethical commitments towards stakeholders. Ethical commitment is an important precaution to avoid the recurrence of accounting failures. Earnings management practice, as one of management's non-value maximising activities, may become a precursor of the accounting failures. It can be mitigated by having effective corporate governance. However, the extant earnings management literature gives more focus to the relationship between the manager and the shareholder, hence, Jess emphasis has been given to the role of CSR. Therefore, it is imperative to investigate corporate governance, which emphasises CSR practice and its relationship with earnings management.
URI: http://hdl.handle.net/123456789/6513
Appears in Collections:Fakulti Pengurusan Ekonomi

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