Accepted Manuscript Title: How Efficient Ownership Structure Monitors Income Manipulation? Evidence of Real Earnings Management among Malaysian Firms Authors: Mojtaba Shayan Nia, Philip Sinnadurai, Zuraidah Mohd Sanusi, Ancella Hermawan PII: S0275-5319(16)30344-0 DOI: http://dx.doi.org/doi:10.1016/j.ribaf.2017.04.013 Reference: RIBAF 629 To appear in: Research in International Business and Finance Received date: 16-10-2016 Accepted date: 5-4-2017 Please cite this article as: Nia, Mojtaba Shayan, Sinnadurai, Philip, Sanusi, Zuraidah Mohd, Hermawan, Ancella, How Efficient Ownership Structure Monitors Income Manipulation? Evidence of Real Earnings Management among Malaysian Firms.Research in International Business and Finance http://dx.doi.org/10.1016/j.ribaf.2017.04.013 This is a PDF file of an unedited manuscript that has been accepted for publication. As a service to our customers we are providing this early version of the manuscript. The manuscript will undergo copyediting, typesetting, and review of the resulting proof before it is published in its final form. Please note that during the production process errors may be discovered which could affect the content, and all legal disclaimers that apply to the journal pertain.