Director Networks, Political Connections and Earnings Quality in Malaysia
| dc.contributor.author | Abdul Wahab, Effiezal | |
| dc.contributor.author | Jamaludin, Mohd Faizal | |
| dc.contributor.author | Agustia, Dian | |
| dc.contributor.author | Harymawan, Iman | |
| dc.date.accessioned | 2020-08-21T03:50:22Z | |
| dc.date.available | 2020-08-21T03:50:22Z | |
| dc.date.issued | 2020 | |
| dc.identifier.citation | Abdul Wahab, E. and Jamaludin, M.F. and Agustia, D. and Harymawan, I. 2020. Director Networks, Political Connections and Earnings Quality in Malaysia. Management and Organization Review. 16 (3): pp. 687-724. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/80702 | |
| dc.identifier.doi | 10.1017/mor.2020.26 | |
| dc.description.abstract |
© 2020 The International Association for Chinese Management Research. This paper investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa Malaysia during 2011, we map the entire network of directors and generate measures to reflect the size and quality of information within the network. We find a negative and significant relationship between the overall connectedness of a director’s network and the firm’s earnings quality. In addition, we find a negative and significant relationship between the political connectedness of the director’s network and earnings quality. Our results are robust for different measures of earnings quality. | |
| dc.language | English | |
| dc.publisher | Cambridge University Press | |
| dc.subject | 1501 - Accounting, Auditing and Accountability | |
| dc.subject | 1503 - Business and Management | |
| dc.title | Director Networks, Political Connections and Earnings Quality in Malaysia | |
| dc.type | Journal Article | |
| dcterms.source.volume | 16 | |
| dcterms.source.number | 3 | |
| dcterms.source.startPage | 687 | |
| dcterms.source.endPage | 724 | |
| dcterms.source.issn | 1740-8776 | |
| dcterms.source.title | Management and Organization Review | |
| dc.date.updated | 2020-08-21T03:50:21Z | |
| curtin.note |
This article has been published in a revised form in Management and Organization Review http://doi.org/10.1017/mor.2020.26. This version is free to view and download for private research and study only. Not for re-distribution or re-use. © 2020 The International Association for Chinese Management Research | |
| curtin.department | School of Accounting | |
| curtin.accessStatus | Open access | |
| curtin.faculty | Faculty of Business and Law | |
| curtin.contributor.orcid | Abdul Wahab, Effiezal [0000-0002-6945-0179] | |
| curtin.contributor.scopusauthorid | Abdul Wahab, Effiezal [55765853900] |