Ownership Structure and Earnings Management Practices: An Empirical Evidence

This paper aims to analyse the mitigating effects of ownership structure on earnings management (EM) practices. Data were collected from firms listed Bursa Malaysia’s main market, covering years 2011 through 2021. Panel Regression was employed analyses data, with aid STATA software version 17. The finding this study confirmed significant negative association between foreign (FOW) and EM in Malaysia. Additionally, managerial (MOW) concentration (OC) found be insignificantly related EM. Similarly, two control variables included analysis, only firm size (FISZ) significantly Practically, offers an effective framework for OC, MOW, FOW reduce executive manager's opportunistic behaviour. findings supports need broader understanding so that investors other stakeholders can see reports and, as a result, make informed contractual decisions, particularly when those decisions pertain non-owner-controlled firms. In addition, study’s provide helpful information Malaysian companies value it influence mitigation.