Board Chairman Characteristics and Real Earnings Management

This study investigates the influence of board chairman characteristics on level real earnings management for listed firms with lowest positive Main Market Bursa Malaysia. Based Ordinary Least Square regression, findings indicate that independence and have a significant association. However, BC’s age, other hand, was found to be strongly connected lesser degree management. Other characteristics, including tenure, ethnicity, family membership, did not In general, are robust compatible numerous assumptions, such as incorporating year dummy variable eliminating accruals control variable. These highlight inconsistent effect each characteristic chairman. Furthermore, it seems chairman’s examined in efficient, except reducing where results may different if is female director. The use comprehensive together one model this novel. can inform policy-makers, firms’ owners, stakeholders, well scholars, need improving role protecting firm from activities, has been observed 97% boards chaired by male directors.