This study examines the relationship between board characteristics and earnings quality after the Malaysian Code on … Malaysian firms listed in 2008 and 2009. We find that the quality of earnings is higher for firms with independent chairmen than … independence. The results also demonstrate that investors do not perceive board size as a good indicator of quality earnings. These …

This study aims to evaluate the relevance and usefulness of accounting information, specifically earnings disclosures … earnings. The study reports significant findings from applying portfolio method, which shows major stock price reactions and … very large earnings response coefficients to accounting earnings disclosed to the stock exchange markets of two major …

Capital markets appreciate stability and growth. It means that companies which report smooth earnings growth tend to be … priced relatively high. In contrast, stocks showing more erratic earnings patterns or reporting declining earnings tend to be … valued relatively low. From stock valuation point of view the relevant empirical question is to what extent the past earnings …

Malaysia and earnings management to determine whether audit committee ethnicity still plays a role in earnings management …This paper aims to investigate the effect of audit committee ethnicity, as part of the diverse cultures in Malaysia, on … dominated by Bumiputera audit committees have a higher analyst forecast error. In addition, we found that firms manage earnings …