Please use this identifier to cite or link to this item:
https://ptsldigital.ukm.my/jspui/handle/123456789/578860| Title: | Effects of board characteristics on financial restatement in Malaysia |
| Authors: | Suhaily Hasnan (UITM) Hafizah Marzuki Shuhaida Mohamed Shuhidan (UITM) |
| Keywords: | Accounting misstatement Board composition Board diversity Board of directors’ characteristics Corporate governance Financial restatement |
| Issue Date: | Jan-2017 |
| Description: | This study examines the character of a board (i.e., its size, independence, director’s tenure, gender diversity, competence, ethnicity, status, age and position of its founder) on the financial restatement of Malaysian Public Listed Companies (PLCs). The study found board size, multiple directorship, political connections and position of the founder has a significant relationship with financial restatement. The results support the findings of the Resource Dependence Theory and the Agency Theory. |
| News Source: | Pertanika Journals |
| ISSN: | 0128-7702 |
| Volume: | 22 |
| Pages: | 255-264 |
| Publisher: | Pertanika Journals |
| Appears in Collections: | Journal Content Pages/ Kandungan Halaman Jurnal |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| ukmvital_116272+Source01+Source010.PDF | 333.43 kB | Adobe PDF |  View/Open |
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