This study examines the efficacy of the recent amendment in Malaysian Code on Corporate Governance 2012 in curbing the likelihood of earnings management in share repurchases policy in Malaysia. Based on 275 firm-year observations among share repurchasing firms between 2006 and 2010. we find that by frequently repurchases shares. companies are able to manage their earnings upwards. https://cosmeticssquadets.shop/product-category/lip-color/