Purpose – The purpose of this paper is to examine whether voluntary disclosure and dividends signal future earnings for … disclosure and increased dividends to investors for firms that suffer an earnings decline after a sustained period of annual … with prior research, it is found that increasing dividends does not convey value relevant information about future earnings …

Purpose – The purpose of this paper is to examine whether voluntary disclosure and dividends signal future earnings for … disclosure and increased dividends to investors for firms that suffer an earnings decline after a sustained period of annual … with prior research, it is found that increasing dividends does not convey value relevant information about future earnings …

committee and concentrated ownership in reducing earnings management among 97 firms listed on the Main Board of Bursa Malaysia … Jones, where abnormal working capital accruals are used as proxy for earnings management. Findings – The study reveals that … earnings management is positively related to the size of the board of directors. This supports the view that larger boards …

Purpose – This study aims to examine auditor reporting behaviour in the presence of aggressive earnings management (EM …) in the context of the Asian Economic Crisis as it affected Malaysia. In the vein of Bartov, Gul and Tsui, the interaction … to test the hypotheses. Findings – As per earlier findings using Western data, Big 5 auditors in Malaysia appear to …

Purpose – The purpose of this paper is to examine the association between the magnitude of earnings management and … auditor quality. It focuses on earnings management in response to mounting pressure amongst investors, policy makers and … quality is the main focus of this study analysis as this factor is considered to be a key determinant of earnings management …

Purpose – The purpose of this paper is to assess respondents' perceptions of the quality of reported earnings in Egypt …. To this end, three main issues are investigated: first, the potential incentives for engagement in earnings manipulation …; second, the techniques most frequently used in manipulating earnings; and finally, the actions required to improve the …

earnings management (EM) and the impact of corporate governance (CG) mechanisms on that association. Design …

Purpose – The purpose of this paper is to examine whether Japanese private placement issuers manipulate their earnings … around the time of issuance and the relationship between earnings management and the post-issue stock underperformance …. Design/methodology/approach – Cross-sectional modified Jones model is used to measure earnings management proxy …