Impact of voluntary disclosure on earnings management in Malaysian companies: A proposed analysis

• Main Authors: Karajeh, A.I., Ibrahim, M.Y.B., Lode, N.A.B.
• Format: Conference or Workshop Item
• Published: Institute of Electrical and Electronics Engineers Inc. 2015
• Online Access: https://www.scopus.com/inward/record.uri?eid=2-s2.0-84962314045&doi=10.1109%2fISTMET.2015.7359074&partnerID=40&md5=b13cd524e08a435f5e31562d50c12701; http://eprints.utp.edu.my/30718/

Voluntary disclosure is considered as an important item of financial reporting. Therefore, the leading companies around the world voluntarily disclose an extensive amount of business information that appears to be useful in communicating information to investors, but some managements' may use v...