Corporate Governance on Earnings Quality in Malaysia
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Abstract
This research aimed to investigate the effects of corporate governance, the rights of shareholders, equitable treatment on shareholders, role of stakeholders, disclosure and transparency, and responsibilities of the board, on earnings quality of the listed firms in Malaysia. Using quantitative research method, the researcher collect the data from annual reports of the public firms in 2018 and from the websites of the listed firms in Malaysia. The sample group was used in the data analysis consisting of 251 companies and the statistics used in the data analysis were the descriptive statistic namely, frequency, percentage, standard deviation, and inference statistics with multiple regression analysis.
The research results showed that corporate governance which had the positive significant effects on earnings quality were the rights of shareholders, disclosure and transparency, and responsibilities of the board. In contrast, equitable treatment on shareholders and role of stakeholders had the negative significant effects on earnings quality.
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Academic articles, research articles, and book reviews in the Ph.D. in Social Sciences Journal are author’s opinions, and not the publisher’s, and is not the responsibility of the Ph.D. in Social Sciences Journal Philosophy Association, Ramkhamhaeng University. (In the case that research is done on human, the researcher has to be trained in Ethics for Doing Research on Human Training and has to produce the evidence of the training).
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