The management motives in analysing accounting misstatements of Malaysian public listed companies (PLCs)

• المؤلفون الرئيسيون: Mohamed Hussain, Alfiatul Rohmah, Mohd Sanusi, Zuraidah, Mahenthiran, Sakthi, Hasnan, Suhaily
• التنسيق: Conference or Workshop Item
• اللغة: English
• منشور في: 2015
• الموضوعات: HF5601 Accounting
• الوصول للمادة أونلاين: http://repo.uum.edu.my/17562/1/128-ICAS2015%20128-135.pdf; http://repo.uum.edu.my/17562/; http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/106-the-management-motives-in-analysing-accounting-misstatements-of-malaysian-public-listed-companies-plcs

This paper discusses issues concerning management motives and situational pressures that lead to financial reporting misstatements.The situational pressures and management motives are measured using financial distress, family ownership, founders on board and earnings management of Malaysian public l...