Please use this identifier to cite or link to this item:
https://ptsldigital.ukm.my/jspui/handle/123456789/578851| Title: | Ownership structure and financial restatement in Malaysia |
| Authors: | Nurul Fatma Aziz (UITM) Muzrifah Mohamed (UITM) Suhaily Hasnan (UITM) Norfarhani Sulaiman (UITM) Rozainun Abdul Aziz (UITM) |
| Keywords: | Corporate governance Financial restatement Ownership |
| Issue Date: | Jan-2017 |
| Description: | This study is on the ownership structure of companies in Kuala Lumpur Stock Exchange (KLSE) aims at strengthening corporate governance. The authors investigate the relationship between ownership structure and financial restatement of listed companies for the period from 2005 to 2013. Using five types of ownership, managerial, government, institutional, family and foreign ownership, findings reveal that financial restatement is negatively and significantly associated with managerial ownership and foreign ownership. |
| News Source: | Pertanika Journals |
| ISSN: | 0128-7702 |
| Volume: | 25 |
| Pages: | 227-236 |
| Publisher: | Universiti Putra Malaysia Press |
| Appears in Collections: | Journal Content Pages/ Kandungan Halaman Jurnal |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| ukmvital_116265+Source01+Source010.PDF | 251.71 kB | Adobe PDF |  View/Open |
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