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

• Main Authors: Mohamed Hussain, Alfiatul Rohmah, Mohd Sanusi, Zuraidah, Mahenthiran, Sakthi, Hasnan, Suhaily
• 格式: Conference or Workshop Item
• 语言: English
• 出版: 2015
• 主题: HF5601 Accounting
• 在线阅读: 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...