Disclosure of extraordinary items and income smoothing behaviour in Malaysia

• Main Authors: Shamsul Nahar Abdullah,, Ku Nor Izah Ku Ismail,, Nor Asma Lode,
• Format: Article
• Language: English
• Published: Penerbit Universiti Kebangsaan Malaysia 2002
• Online Access: http://journalarticle.ukm.my/2474/1/JP21-03.pdf; http://journalarticle.ukm.my/2474/; http://www.ukm.my/penerbit/jurus.htm

This paper investigates disclosure practice of extraordinary items (EI) by listed companies in Malaysia during which the original standard on EI, SI 8 – Unusual and Prior Period Items and Changes in Accounting Policies was still in place. Until the adoption of the revised standard in 1997 (revise...