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The impact of institutional investors on real and accrual earnings management around IPO: evidence from Malaysian emerging market

The study examines whether Malaysian IPO firms engage in real and accrual earnings management and determines the impact of institutional ownerships on the earnings management discretionary behaviour. The modified Jones (1991) and Roychowdhury (2006) models were used to investigate accrual and real...

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Bibliographic Details
Main Authors: Kalgo, Sani Hussaini, Amin Noordin, Bany Ariffin, Nahar, Hairul Suhaimi, Turmin, Siti Zaidah
Format: Article
Language:English
Published: Malaysian Finance Association 2015
Online Access:http://psasir.upm.edu.my/id/eprint/46610/1/The%20impact%20of%20institutional%20investors%20on%20real%20and%20accrual%20earnings%20management%20around%20IPO%20evidence%20from%20Malaysian%20emerging%20market.pdf
http://psasir.upm.edu.my/id/eprint/46610/
http://www.mfa.com.my/about-cmr/
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http://psasir.upm.edu.my/id/eprint/46610/1/The%20impact%20of%20institutional%20investors%20on%20real%20and%20accrual%20earnings%20management%20around%20IPO%20evidence%20from%20Malaysian%20emerging%20market.pdf
http://psasir.upm.edu.my/id/eprint/46610/
http://www.mfa.com.my/about-cmr/

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