Impact of voluntary disclosure on earnings management in Malaysian companies: A proposed analysis

Voluntary disclosure is considered as an important item of financial reporting. Therefore, the leading companies around the world voluntarily disclose an extensive amount of business information that appears to be useful in communicating information to investors, but some managements' may use v...

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Main Authors: Karajeh, A.I., Ibrahim, M.Y.B., Lode, N.A.B.
Format: Conference or Workshop Item
Institution: Universiti Teknologi Petronas
Record Id / ISBN-0: utp-eprints.26158 /
Published: Institute of Electrical and Electronics Engineers Inc. 2015
Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962314045&doi=10.1109%2fISTMET.2015.7359074&partnerID=40&md5=b13cd524e08a435f5e31562d50c12701
http://eprints.utp.edu.my/26158/
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spelling utp-eprints.261582021-08-30T08:53:22Z Impact of voluntary disclosure on earnings management in Malaysian companies: A proposed analysis Karajeh, A.I. Ibrahim, M.Y.B. Lode, N.A.B. Voluntary disclosure is considered as an important item of financial reporting. Therefore, the leading companies around the world voluntarily disclose an extensive amount of business information that appears to be useful in communicating information to investors, but some managements' may use voluntary disclosure to mislead stakeholders about the underlying economic performance. The planned study will contribute to increase awareness about the importance of voluntary disclosure to the regulatory authorities in Malaysia in order to improve the quality of the disclosure. It also identifies in detail the impact of all aspects of voluntary disclosure on earnings management, where prior studies mentioned that there is a possible relationship between voluntary disclosure and earnings management. The sample of companies for this proposed study will be from the Malaysian companies listed on the main board of Bursa Malaysia. The proposed study will use checklist instrument to measure the extent of voluntary disclosures in three aspects: (1) strategic information; (2) financial information; and (3) non-financial information. Also it will use discretionary accruals measures as proxies to evaluate earnings management. The paper proposes ordinary least square (OLS) for identifying the possibility impact of voluntary disclosure on earnings management. © 2015 IEEE. Institute of Electrical and Electronics Engineers Inc. 2015 Conference or Workshop Item NonPeerReviewed https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962314045&doi=10.1109%2fISTMET.2015.7359074&partnerID=40&md5=b13cd524e08a435f5e31562d50c12701 Karajeh, A.I. and Ibrahim, M.Y.B. and Lode, N.A.B. (2015) Impact of voluntary disclosure on earnings management in Malaysian companies: A proposed analysis. In: UNSPECIFIED. http://eprints.utp.edu.my/26158/
institution Universiti Teknologi Petronas
collection UTP Institutional Repository
description Voluntary disclosure is considered as an important item of financial reporting. Therefore, the leading companies around the world voluntarily disclose an extensive amount of business information that appears to be useful in communicating information to investors, but some managements' may use voluntary disclosure to mislead stakeholders about the underlying economic performance. The planned study will contribute to increase awareness about the importance of voluntary disclosure to the regulatory authorities in Malaysia in order to improve the quality of the disclosure. It also identifies in detail the impact of all aspects of voluntary disclosure on earnings management, where prior studies mentioned that there is a possible relationship between voluntary disclosure and earnings management. The sample of companies for this proposed study will be from the Malaysian companies listed on the main board of Bursa Malaysia. The proposed study will use checklist instrument to measure the extent of voluntary disclosures in three aspects: (1) strategic information; (2) financial information; and (3) non-financial information. Also it will use discretionary accruals measures as proxies to evaluate earnings management. The paper proposes ordinary least square (OLS) for identifying the possibility impact of voluntary disclosure on earnings management. © 2015 IEEE.
format Conference or Workshop Item
author Karajeh, A.I.
Ibrahim, M.Y.B.
Lode, N.A.B.
spellingShingle Karajeh, A.I.
Ibrahim, M.Y.B.
Lode, N.A.B.
Impact of voluntary disclosure on earnings management in Malaysian companies: A proposed analysis
author_sort Karajeh, A.I.
title Impact of voluntary disclosure on earnings management in Malaysian companies: A proposed analysis
title_short Impact of voluntary disclosure on earnings management in Malaysian companies: A proposed analysis
title_full Impact of voluntary disclosure on earnings management in Malaysian companies: A proposed analysis
title_fullStr Impact of voluntary disclosure on earnings management in Malaysian companies: A proposed analysis
title_full_unstemmed Impact of voluntary disclosure on earnings management in Malaysian companies: A proposed analysis
title_sort impact of voluntary disclosure on earnings management in malaysian companies: a proposed analysis
publisher Institute of Electrical and Electronics Engineers Inc.
publishDate 2015
url https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962314045&doi=10.1109%2fISTMET.2015.7359074&partnerID=40&md5=b13cd524e08a435f5e31562d50c12701
http://eprints.utp.edu.my/26158/
_version_ 1741197092604346368
score 11.62408

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