earnings. Design/methodology/approach – This paper uses discretionary accruals obtained from the established model as a signal … of the presence of earnings management. Findings – The evidence shows that the presence of a fully independent audit … committee reduces earnings management practices. It was also found that firms which had more knowledgeable audit committee …

Bursa Malaysia that announced the final dividends in their fourth financial quarter was selected covering a time period from … concludes that both dividends and earnings play a significant role as signaling effects of the future prospects of the firm …, with the dividends effect proving to be significantly stronger than the earnings effect. The results provide some evidence …

earnings. Design/methodology/approach – This paper uses discretionary accruals obtained from the established model as a signal … of the presence of earnings management. Findings – The evidence shows that the presence of a fully independent audit … committee reduces earnings management practices. It was also found that firms which had more knowledgeable audit committee …

Purpose – This paper aims to extend the research on the Malaysian initial public offering (IPO) management earnings … forecasts by examining the impact of corporate governance mechanisms and earnings forecasts accuracy. It seeks to investigate … proxy for earnings forecast accuracy and to represent financial disclosure quality. Findings – Companies with a higher …

Purpose – This paper aims to extend the research on the Malaysian initial public offering (IPO) management earnings … forecasts by examining the impact of corporate governance mechanisms and earnings forecasts accuracy. It seeks to investigate … proxy for earnings forecast accuracy and to represent financial disclosure quality. Findings – Companies with a higher …