IFRs adoption, corporate governance, investor protection and earnings quality in Malaysian listed companies

• 主要作者: Alhadi, Saleh M. A. Abd
• 格式: Thesis
• 语言: English
• 出版: 2019
• 主题: Financial statements; Earnings management; Corporate governance
• 在线阅读: http://psasir.upm.edu.my/id/eprint/89867/1/FEP%202019%2056%20ir.pdf; http://psasir.upm.edu.my/id/eprint/89867/

Earnings quality (EQ) is a vital indicator for financial reporting users. However, the existence of accrual-based (ACEM) and real earnings management (TREM) might distort EQ. This thesis has four objectives. First, it intends to investigate EQ changes among different types of firm ownership pre a...