Earnings management in Malaysian companies during the global financial crisis and the coincidental effect of IFRS adoption

• Main Authors: Ayedh, Abdullah Mohamed, Fatima, Abdul Hamid, Mohamad, Muslim Har Sani
• Format: Article
• Language: English; English; English
• Published: University of Wollongong 2019
• Subjects: HG Finance; HG4001 Financial management. Business finance. Corporation finance.
• Online Access: http://irep.iium.edu.my/77547/2/Earnings%20Management%20in%20Malaysian%20Companies%20during%20the%20Global%20Fina.pdf; http://irep.iium.edu.my/77547/9/77547_Earnings%20management%20in%20malaysian%20companies%20during%20the%20global%20financial%20crisis%20and%20the%20coincidental%20effect%20of%20IFRS%20adoption_Scopus.pdf; http://irep.iium.edu.my/77547/14/77547_Earnings%20Management%20in%20Malaysian%20Companies_wos.pdf; http://irep.iium.edu.my/77547/; https://ro.uow.edu.au/aabfj/vol13/iss1/2/; http://dx.doi.org/10.14453/aabfj.v13i1.2

Purpose: This research examines earnings management (EM) behavior during the 2008 financial crisis in Malaysia. Both magnitude and direction of EM are studied and compared with EM during the pre-crisis period. In the case of Malaysia, the Malaysian Accounting Standards Board (MASB) adopted the inter...