Please use this identifier to cite or link to this item: http://umt-ir.umt.edu.my:8080/handle/123456789/3195
Title: The role of coperate governance, ethnicity and family ownership on earnings conservatism
Authors: Shahnaz Ismail
Keywords: HG 4028 .E27 S5 2013
Shahnaz Ismail
Tesis FPE 2013
Accounting
Earnings management
Issue Date: Jul-2013
Publisher: Terengganu: Universiti Malaysia Terengganu
Abstract: Corporate scandals around the world, resulting from the use of aggressive accounting practices has eroded investors’ confidence towards firm’s financial reports. This situation leads to lower quality of financial reporting and integrity of financial reports. It is widely believed that accounting conservatism practice can mitigate the problem by increasing the quality of financial reporting. Considering the importance of conservatism in financial reporting, this study addresses the issue of financial reporting in respect of accounting quality, as reflected in earnings conservatism. Specifically, this study examines the practice of earnings conservatism and the factors that affect the degree of accounting conservatism such as corporate governance mechanism, ethnicity and family ownership.
URI: http://hdl.handle.net/123456789/3195
Appears in Collections:Fakulti Pengurusan Ekonomi

Files in This Item:
File Description SizeFormat 
tesis HG 4028 .E27 S5 2013 Abstract.pdf171.69 kBAdobe PDFView/Open
tesis HG 4028 .E27 S5 2013 FullText.pdf
  Restricted Access
1.77 MBAdobe PDFView/Open Request a copy


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.