Governance Mechanisms and Earnings Managements Practices In Malaysian Public Listed Firms

Abstract

Purpose of the study 1. To determine the extent to which EAQ affect EM practices 2. To ascertain the effect of ICS disclosure on EM practices 3. To examine the effect of audit and board committee on EM practices 4. To determine the extent to which QAP affect EM practices. 5. To examine the effect of leadership and OS on EM practices 6. To ascertain whether or not EM practice, differs significantly among listed sectors in Malaysia