Abstract
This paper aims to focus on earnings management and the influence of business elites towards this practice. This research was made on a total of one hundred seventy-four (174) firm-year observations, in which these comprises of Malaysian public listed companies with at least one (1) business tycoon present in the Board of Directors, over three (3) years. The empirical results of this study show that the presence of business elites in public listed companies in Malaysia has a significant impact to the level of earnings management practised by these firms, and business elites can control earnings management. In other words, if a company has more business elites sitting in its board of directors, there will be a lesser occurrence of managers manipulating their earnings and financial reports. This outcome is a new contribution to the earnings management field of study.
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