The impact of IPO attributes, firm-level characteristics and ownership on Malaysian IPO firms’ earnings management

The paper investigates Malaysian Initial Public Offering (IPO) firms’ financial reporting behaviour from the specific perspective of their earnings management (EM) practices covering both real (REM) and accrual (AEM) techniques. It further examines the impact of unique IPO attributes, firm level cha...

Full description

Saved in:
Bibliographic Details
Main Authors: Kalgo, Sani Hussaini, Nahar, Hairul Suhaimi, Amin Noordin, Bany Ariffin
Format: Article
Published: Penerbit Universiti Sains Malaysia 2022
Online Access:http://psasir.upm.edu.my/id/eprint/103578/
https://ejournal.usm.my/aamjaf/article/view/aamjaf_vol18-no1-2022_10
Tags: Add Tag
No Tags, Be the first to tag this record!
Be the first to leave a comment!
You must be logged in first