IFRS convergence and earnings management: Malaysian evidence
The study sheds light on whether IFRS convergence would reduce the extent of earnings management, which in turns delivers higher quality of financial statement information to its users. Besides, the study also investigates the explanatory factors of earnings management before and after IFRS conver...
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| 主要作者: | |
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| 格式: | Thesis |
| 語言: | eng eng |
| 出版: |
2013
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| 主題: | |
| 在線閱讀: | https://etd.uum.edu.my/5063/1/s811883.pdf https://etd.uum.edu.my/5063/2/s811883_abstract.pdf |
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