Institutional investors and earnings management: Malaysian evidence

@inproceedings{Jalil2010InstitutionalIA,
  title={Institutional investors and earnings management: Malaysian evidence},
  author={Azlina Abdul Jalil and Rashidah Abdul Rahman},
  year={2010}
}
Purpose – The purpose of this paper is to study the impact of institutional shareholdings on earnings management activities of their portfolio firms.Design/methodology/approach – Using a final sample of 94 top firms on the Bursa Malaysia based on market capitalization as at 31 December 2007, this paper uses the magnitude of discretionary accruals as the proxy for earnings management. The paper measures the aggregate institutional ownership percentage of shareholdings of the five top… CONTINUE READING

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