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- W2517803982 abstract "This study attempts to provide evidence on the effect of corporate governance practices on earnings quality between family and non-family firms. Unlike western economies, many companies in East Asian countries are family owned and family managed or directed with the major shareholders often also directors and managers. The results of regression analyses based on 462 observations (77 family firms matched 77 non-family firms) listed on Bursa Malaysia for the period of 3 years (2007-2009) show that the effect of corporate governance practices on earnings quality varies by ownership category. While lessons can be learnt from the models of corporate governance in developed economies, the study suggests that best corporate governance practices in the East Asian region should be adapted and tailored to the circumstances peculiar to companies in the region. Perhaps, a single standard or ‘one size fits all’ corporate governance standards is not appropriate to be applied to all Asian countries, where a highly concentrated ownership structure is a common phenomenon." @default.
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- W2517803982 date "2011-01-01" @default.
- W2517803982 modified "2023-09-27" @default.
- W2517803982 title "Corporate Disclosures by Family Firms: Malaysian Evidence" @default.
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