Home / Regular Issue / JTAS Vol. 25 (S) Jan. 2017 / JSSH-S0322-2016


Ownership Structure and Financial Restatement in Malaysia

Nurul Fatma Aziz, Muzrifah Mohamed, Suhaily Hasnan, Norfarhani Sulaiman and Rozainun Abdul Aziz

Pertanika Journal of Tropical Agricultural Science, Volume 25, Issue S, January 2017

Keywords: Corporate governance, financial restatement, ownership

Published on: 28 Jul 2017

This study is on the ownership structure of companies in Kuala Lumpur Stock Exchange (KLSE) aims at strengthening corporate governance. The authors investigate the relationship between ownership structure and financial restatement of listed companies for the period from 2005 to 2013. Using five types of ownership, managerial, government, institutional, family and foreign ownership, findings reveal that financial restatement is negatively and significantly associated with managerial ownership and foreign ownership.

ISSN 1511-3701

e-ISSN 2231-8542

Article ID


Download Full Article PDF

Share this article

Recent Articles