Political elites and earnings management in Malaysian public listed companies

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.