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Accretive share buyback is defined as an earnings management activity which is conducted to show an earnings surprise. It provides information for analysts and help in the decision making. The purpose of this study is to investigate the relationship between corporate governance mechanisms towards accretive share buyback among Malaysian public listed companies. The independent variables of this are corporate governance mechanisms which are, board size, CEO duality, multiple directorships and board independence while an accretive share buyback is the dependent variable. The sample consists of 100 companies listed in the Bursa Malaysia main market that announced their share buyback for the year 2016.Information on independent and dependent variables was obtained from the 2016 annual reports. Dependent variable used Hribar's model from Chandren, Zamri and Ruhani (2015) in order to measure accretive share buyback where the actual earnings per share (EPS) after share buyback (REPS) is expected to be more than a minimum of 1 cent against the pre-buyback EPS (PEPS). The result reveals that board size and board independence have a significant relationship with accretive share buyback while CEO duality and multiple directorships has no significant relationship with accretive share buyback. Therefore, the hypotheses for CEO duality and board independence towards accretive share buyback are not supported.