Ethnicity and accounting conservatism: Malaysian evidence
Rahimah Mohamed Yunos,
Zubaidah Ismail and
Malcolm Smith
Asian Review of Accounting, 2012, vol. 20, issue 1, 34-57
Abstract:
Purpose - The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism. Design/methodology/approach - A panel data analysis of financial statement data was conducted for 300 Malaysian listed firms between 2001 and 2007. Findings - The analysis shows that the ethnic groups influence the adoption of conservatism, but that the evidence is mixed, implying that there could be factors other than ethnicity which explained the directors’ behaviour. Practical implications - The results provide a useful input to the proponents of harmonisation in financial reporting, in that Malaysian financial reports do not appear to be influenced by the ethnicity of participating groups. Originality/value - This is the first paper to measure empirically the impact of ethnicity on the incidence of accounting conservatism.
Keywords: Malaysia; Financial reporting; Ethnic groups; Boards of directors; Audit committees; Bumiputera; Chinese; Conservatism; Ethnicity (search for similar items in EconPapers)
Date: 2012
References: Add references at CitEc
Citations: View citations in EconPapers (10)
Downloads: (external link)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (text/html)
https://www.emerald.com/insight/content/doi/10.110 ... d&utm_campaign=repec (application/pdf)
Access to full text is restricted to subscribers
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX
RIS (EndNote, ProCite, RefMan)
HTML/Text
Persistent link: https://EconPapers.repec.org/RePEc:eme:arapps:v:20:y:2012:i:1:p:34-57
DOI: 10.1108/13217341211224718
Access Statistics for this article
Asian Review of Accounting is currently edited by Prof. Haiyan Zhou
More articles in Asian Review of Accounting from Emerald Group Publishing Limited
Bibliographic data for series maintained by Emerald Support (feeds@emerald.com).