Effects of board characteristics on financial restatement in Malaysia

Suhaily Hasnan (UITM); Hafizah Marzuki; Shuhaida Mohamed Shuhidan (UITM)

Please use this identifier to cite or link to this item: https://ptsldigital.ukm.my/jspui/handle/123456789/578860

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DC Field	Value	Language
dc.contributor.author	Suhaily Hasnan (UITM)
dc.contributor.author	Hafizah Marzuki
dc.contributor.author	Shuhaida Mohamed Shuhidan (UITM)
dc.date.accessioned	2023-11-06T03:09:11Z	-
dc.date.available	2023-11-06T03:09:11Z	-
dc.date.issued	2017-01
dc.identifier.issn	0128-7702
dc.identifier.other	ukmvital:116272
dc.identifier.uri	https://ptsldigital.ukm.my/jspui/handle/123456789/578860	-
dc.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.
dc.language.iso	en
dc.publisher	Pertanika Journals
dc.relation.haspart	Pertanika Journals
dc.relation.uri	http://www.pertanika.upm.edu.my/regular_issues.php?jtype=3&journal=JSSH-25-S-1
dc.rights	UKM
dc.subject	Accounting misstatement
dc.subject	Board composition
dc.subject	Board diversity
dc.subject	Board of directors’ characteristics
dc.subject	Corporate governance
dc.subject	Financial restatement
dc.title	Effects of board characteristics on financial restatement in Malaysia
dc.type	Journal Article
dc.format.volume	22
dc.format.pages	255-264
dc.format.issue	Special Issue
Appears in Collections:	Journal Content Pages/ Kandungan Halaman Jurnal

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