Open Access
SHS Web Conf.
Volume 34, 2017
The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
Article Number 04006
Number of page(s) 9
Section Corporate Governance
Published online 14 February 2017
  1. C.A. Mallin. Corp Gov, 4th edn, Oxford University Press, Oxford(2013).
  2. A. Prenciple., and S. Bar-Yosef. Corporate governance and earnings management in family-controlled companies. J of Acc Aud and Fin 26, 199–227. (2011).
  3. N.M. Salleh., and N. Omar. CEO duality, family-control and goodwill impairment. As J of Bus & Acc, 7(1), 143–179(2014).
  4. General Accounting Office. Financial statement restatements: trends, market impacts, regulatory responses and remaining challenges. Report 03-138,P.1footnote. Government Printing Office, Washington, DC(2002).
  5. P.M. Dechow., and C. M. Schrand. Earnings Quality. Research Foundation Publications 2004(3) CFA Institute,1–152 (2004).
  6. X. Chen., Q. Cheng., and A.K. Lo. Accounting restatements and external financing choices. Cont Acc Res 30(2), 750–779(2013). [CrossRef]
  7. J.R. Graham., S. Li., and J. Qiu. Corporate misreporting and bank loan contracting. J of Fin Econ 89, 44–61(2008). [CrossRef]
  8. S.M. Albring., S.X. Huang., R. Pereira., and X. Xu. The Effects of Accounting Restatements on Firm Growth, J of Acc & Pub Pol 32(5), 357–376(2013). [CrossRef]
  9. Z. Palmrose., and S. Scholz. The circumstances and legal consequences of non-GAAP reporting: Evidence from restatements. Cont Acc Res 21(1), 139–180(2004). [CrossRef]
  10. R.C. Anderson., and D.M. Reeb. Founding-family ownership and business performance: Evidence for the S&P 500. J of Fin 58, 1301–1328(2003). [CrossRef]
  11. A. Shleifer., and R. Vishny. A survey of corporate governance. J of Fin 52, 737–783(1997). [CrossRef]
  12. N.M. Saleh., and N. Omar. CEO Duality, Family-Control and Goodwill Impairment. As J of Bus and Acc 7(1), 143–179(2014).
  13. R. Rusmin.,G. Tower.,T. Achmad.,and J. Neilson. Concentrated family ownership structures weakening corporate governance: A developing country story. Corp Own & Con 8(2), 94–105(2011).
  14. M.C. Jensen.,and W.H. Meckling. Theory of the firm: managerial behaviour, agency costs and ownership structure. J of Fin Econ 3(4),305–360(1976). [CrossRef]
  15. L. Ma., S., and G. Tian. Family control, accounting misstatements, and market reactions to restatements: Evidence from China. E Mar Rev, (2016)
  16. L. Donaldson. and J.H. Davis. Stewardship theory or agency theory: CEO governance and shareholder returns. Aus J of Mgt 16(1), 49–65(1991). [CrossRef]
  17. M.C. Jensen. The modem industrial revolution, exit, and the failure of internal control systems. The J of Fin 48, 831–880(1993). [CrossRef]
  18. P.L. Rechner., and D.R. Dalton. CEO duality and organizational performance: a longitudinal analysis, Stra Mgt J 12(2), 155–160(1991). [CrossRef]
  19. A. Ghosh., and D. Moon. When the CEO is also the chair of the board. W Paper, Zicklin School of Business, Baruch College(2009).
  20. H. AHashim., and S. Devi. Board independence, CEO duality and accrual management. As J of Bus & Acc 1(1), 27–46(2008).
  21. R.A. Rahman., and F.H. Mohamed-Ali. Board, audit committee, culture and earnings management: Malaysian evidence. Mgerial Aud J 21 (7), 783–804(2006). [CrossRef]
  22. S.N. Shukeri., W.S. Ong., and S.M. Shahidan. Does Board of Director’s Characteristics Affect Firm Performance? Evidence from Malaysian Public Listed Companies. Int Bus Res ISSN 1913-9004 (Print), ISSN 1913-9012 (Online) (2012).
  23. A. Rahman., and R.M. Haniffa. The effect of role duality on corporate performance in Malaysia. Corp Own & Con 2 (2). 40–47(2005).
  24. N. Amran., and A. Che-Ahmad. Corporate governance mechanisms and performance: Analysis of Malaysian family and non-family controlled companies. J of Mod Acc & Aud 6(2), 1–15(2010).
  25. A. Che-Ahmad., N. Aziah., A. M., and I. Zuaini. Corporate governance, ownership structure and corporate diversification: Evidence from the Malaysian listed companies. Asi Aca of Mgt J 8, 67–89(2003).
  26. T.J. Presley., and L.J. Abbott. AIA Submission: CEO overconfidence and the incidence of financial restatement. Adv in Acc, incorp Adv in Int Acc 29, 74–84(2013).
  27. S.N. Abdullah., N.Z.M. Yusof., and M.N. Mohamad-Nor. Financial restatements and corporate governance among Malaysian listed companies, Mgerial Aud J 25(6), 526–552 (2010). [CrossRef]

Current usage metrics show cumulative count of Article Views (full-text article views including HTML views, PDF and ePub downloads, according to the available data) and Abstracts Views on Vision4Press platform.

Data correspond to usage on the plateform after 2015. The current usage metrics is available 48-96 hours after online publication and is updated daily on week days.

Initial download of the metrics may take a while.