This paper aims to focus on earnings management and the influence of political connection towards this practice. This research was made on a total of two hundred thirty-one (231) firm-year observations, in which these comprises of Malaysian public listed companies with at least one politically connected personnel present in the Board of Directors, over a period of three (3) years. The empirical results of this study show that political connection does not have a significant influence on the earnings management practice in Malaysian public listed companies.
