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dc.contributor.authorAbdul Wahab, Effiezal
dc.contributor.authorJamaludin, Mohd Faizal
dc.contributor.authorAgustia, Dian
dc.contributor.authorHarymawan, Iman
dc.date.accessioned2020-08-21T03:50:22Z
dc.date.available2020-08-21T03:50:22Z
dc.date.issued2020
dc.identifier.citationAbdul 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.urihttp://hdl.handle.net/20.500.11937/80702
dc.identifier.doi10.1017/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.languageEnglish
dc.publisherCambridge University Press
dc.subject1501 - Accounting, Auditing and Accountability
dc.subject1503 - Business and Management
dc.titleDirector Networks, Political Connections and Earnings Quality in Malaysia
dc.typeJournal Article
dcterms.source.volume16
dcterms.source.number3
dcterms.source.startPage687
dcterms.source.endPage724
dcterms.source.issn1740-8776
dcterms.source.titleManagement and Organization Review
dc.date.updated2020-08-21T03:50:21Z
curtin.departmentSchool of Accounting
curtin.accessStatusFulltext not available
curtin.facultyFaculty of Business and Law
curtin.contributor.orcidAbdul Wahab, Effiezal [0000-0002-6945-0179]
curtin.contributor.scopusauthoridAbdul Wahab, Effiezal [55765853900]
dc.date.embargoEnd2022-08-12


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