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IFRS convergence and earnings management: Malaysian evidence

The study sheds light on whether IFRS convergence would reduce the extent of earnings management, which in turns delivers higher quality of financial statement information to its users. Besides, the study also investigates the explanatory factors of earnings management before and after IFRS conver...

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書誌詳細
第一著者:	Khoo, Chun Peng
フォーマット:	学位論文
言語:	English English
出版事項:	2013
主題:	HF5601-5689 Accounting
オンライン･アクセス:	http://etd.uum.edu.my/5063/1/s811883.pdf http://etd.uum.edu.my/5063/2/s811883_abstract.pdf http://etd.uum.edu.my/5063/
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