After ENRON: empirical examination on earnings conservatism in Malaysia / Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain and Maziana Madah Marzuki

• Main Authors: Abdul Wahab, Effiezal Aswadi, Mat Zain, Mazlina, Marzuki, Maziana Madah
• Format: Article
• Language: English
• Published: Universiti Teknologi MARA Cawangan Selangor 2010
• Subjects: Financial management. Business finance. Corporation finance; Earnings management
• Online Access: https://ir.uitm.edu.my/id/eprint/30669/3/30669.pdf; https://ir.uitm.edu.my/id/eprint/30669/; http://arionline.uitm.edu.my/ojs/index.php/MAR/article/view/249

The failure of ENRON and subsequent demise of Arthur Andersen has renewed interest in earnings and audit research. This study examines the impact of ENRON debacle on earnings conservatism in Malaysia. We hypothesised that in the period after ENRON, the auditors and managers of the firms have incenti...