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"This paper aims to empirically investigate firms’ earnings management (EM)  behaviour, representing an issue in the realm of corporate financial reporting.  Specifically, it explores the strategic roles of two common governance  elements of ownership (managerial, institutional and family) and external  audit in shaping the firms’ EM behaviour based on the two common EM  attributes of Discretionary Accruals (DA) and Real Activities EM (REM).  The analyses based on 227 survived Malaysian listed firms throughout  the sixteen-year period from 2001 to 2016 (3,632 firm-year observations)  indicate a dynamic EM behaviour depending on the presence of different  ownership structures. Whilst a high percentage of family and institutional  ownership mitigates DA, it however does not hold true for REM. Further,  this paper also shows that the external control mechanism of audit quality  is not significant in mitigating both EM attributes. The empirical results  suggest that firms facing different challenges would affect the firms’ financial  reporting behaviours in their choice of EM. The paper adds to the growing  body of empirical knowledge dealing with the determinants of DA and REM  from the lens of an emerging economy like Malaysia.  KEYWORDS: Earnings management, discretionary accruals, real earnings  management, accrual earnings management, financial reporting quality."

Earnings Management Behavior in Malaysia: The Role of Ownership Structure and External Auditing