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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| 格式: | Thesis |
| 语言: | eng eng |
| 出版: |
2013
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| 主题: | |
| 在线阅读: | https://etd.uum.edu.my/5063/1/s811883.pdf https://etd.uum.edu.my/5063/2/s811883_abstract.pdf |
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