Effiezal Aswadi Abdul Wahab, - and Mohd Faizal Jamaludin, - and Dian Agustia, - and Iman Harymawan, - (2020) Director Networks, Political Connections, and Earnings Quality in Malaysia. Management and Organizatin Review, 16 (sp 3). pp. 687-724. ISSN 1740-8776, eISSN: 1740-8784

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Abstract

This article investigates the relationship between director networks and earnings quality in Malaysia. Using data on 4,416 individual directors who served on the boards of 745 firms listed on Bursa, Malaysia during 2011, we map the entire network of directors and generate measures to reflect the size and quality of information within the network. We find a negative and significant relationship between the overall connectedness of a director's network and the firm's earnings quality. In addition, we find a negative and significant relationship between the political connectedness of the director's network and earnings quality. Our results are robust for different measures of earnings quality.

Item Type:	Article
Uncontrolled Keywords:	director networks, earnings quality, Malaysia, political connections, social network analysis
Subjects:	H Social Sciences H Social Sciences > HF Commerce H Social Sciences > HF Commerce > HF5546-5548.6 Office management H Social Sciences > HS Societies secret benevolent etc > HS1-3371 Societies: secret, benevolent, etc. > HS1501-2460.7 Other societies. By classes > HS2301-2460.7 Political and "patriotic" societies
Divisions:	04. Fakultas Ekonomi dan Bisnis > Akuntansi
Creators:	Creators NIM Effiezal Aswadi Abdul Wahab, - UNSPECIFIED Mohd Faizal Jamaludin, - UNSPECIFIED Dian Agustia, - NIDN0020086105 Iman Harymawan, - NIDN0020048403
Depositing User:	Tn Sugeng Riyanto
Date Deposited:	13 Sep 2021 08:04
Last Modified:	07 Feb 2022 00:42
URI:	http://repository.unair.ac.id/id/eprint/110210
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