{"product_id":"ownership-structure-earnings-quality-and-market-assessment-von-radziah-abdul-latiff","title":"Ownership Structure, Earnings Quality and Market Assessment","description":"\u003cp\u003eThis research is motivated by the move towards self- regulation for the Malaysian capital market. Against  a background of companies'' ownership structure that  allegedly exacerbates the separation of ownership  and control conflict, and that possibly limits  transparency of information to the public, this  research examines if such ownership structure leads  to lower earnings quality. And if indeed the market  is self-regulating this research examines if the  market is assessing earnings quality and the  elements of governance; ownership structure, audit  committee and substantial shareholding, by requiring  a certain return, the cost of equity, where  accordingly these elements are perceived to be an  information risk. There is a fairly strong evidence  of market assessment of earnings quality and  substantial shareholding, a market mechanism.  However market seems to be indifferent with  ownership structure and rule based monitoring, i.e.  the audit committee. This finding has an important  implication on the relative spending of resources by  regulators on market and rule based mechanisms.\u003c\/p\u003e\u003cdiv class=\"aw-variant-hidden-subtitle-div\" id=\"aw-variant-subtitle-9783843353670\"\u003e\u003ch3\u003eAn examination of Malaysian listed companies\u003c\/h3\u003e\u003c\/div\u003e","brand":"Autorenwelt Shop","offers":[{"title":"Softcover - 9783843353670","offer_id":39497169469533,"sku":"9783843353670","price":79.0,"currency_code":"EUR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0940\/0622\/files\/b4dee42c-fed2-4417-a78a-0c77530d730d.jpg?v=1757657925","url":"https:\/\/shop.autorenwelt.de\/products\/ownership-structure-earnings-quality-and-market-assessment-von-radziah-abdul-latiff","provider":"Autorenwelt Shop","version":"1.0","type":"link"}