The impact of CEO duality attributes on earnings management in the East

Qaiser Rafique Yasser, Abdullah Al-Mamun

Research output: Contribution to journalArticlepeer-review

29 Citations (Scopus)


Purpose – This study aims to examine an important, yet understudied, relationship between boardleadership structure and earning management. With conflicting theoretical and empirical evidenceunderpinning the debate the practice has fluctuated, investor perception of board leadership structurehas altered, international regulation has reacted, scholarly conceptualizations of duality have becomeoverly complex and the need to understand duality and conclude the debate has increased.
Design/methodology/approach – This study examines the relationship between board leadershipstructure, firm financial performance and financial reporting quality of Australian, Malaysian and Pakistani publicly listed companies by using a sample of three years from 2011 to 2013.
Findings – Results based on data collected from Australia, Malaysia and Pakistan indicate that theboard leadership structure is not associated with firm performance and financial reporting quality.However, the female chief executive impacts negatively on firm performance in Malaysia and Pakistan. Further analyses reveal that the firm size is negatively related, while the grown firms in Australia having strong financial reporting quality.
Research limitations/implications – The study is based on Australian Stock Exchange-20, KualaLumpur Stock Exchange-30 and Karachi Stock Exchange-30 companies from 2011 to 2013; however,a large sample from other emerging economies is required.
Practical implications – The paper provides empirical evidence that unitary or dual leadership structure has no impact on public listed companies and would be of interest to regulatory bodies, business practitioners and academic researchers.
Originality/value – This paper contributes to the literature on corporate governance and firmperformance by introducing a framework for identifying and analyzing moderating variables that affectthe relationship between board leadership structure and firm financial reporting quality.
Original languageEnglish
Pages (from-to)706-718
Number of pages13
JournalCorporate Governance (Oxford)
Issue number5
Publication statusPublished - 05 Oct 2015


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