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- W4235186179 abstract "This study examines the impact of tenure in independent directors and audit committees on accretive share buybacks for real earnings management. Taking a sample of 601 non-financial firms listed on Bursa Malaysia from 2010 to 2015, we use a tobit model to test our hypotheses, where real earnings management is proxied by accretive share buyback. We find a significant effect of the tenure of outside directors on accretive share buyback. Firms with long-serving independent board directors are more likely to undertake real earnings management through accretive share buyback. Evidence is also found that firms with audit committees including long-serving members are more likely to engage in share buyback to maximise reported earnings per share (EPS) for earnings management. Finally, a high percentage of independent directors on audit committees restrain managers from utilising accretive share buyback to manage reported EPS." @default.
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- W4235186179 date "2021-01-01" @default.
- W4235186179 modified "2023-10-03" @default.
- W4235186179 title "Board independence tenure and real earnings management: accretive share buyback activities in Malaysia" @default.
- W4235186179 doi "https://doi.org/10.1504/ijbge.2021.116533" @default.
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