Types of institutional investors and earnings management in Malaysia
The main objective in this study is to investigate the association between types of institutional investors and the level of discretionary accruals in Malaysian public listed firms.Two measurements, namely discretionary current accruals based on the performance-adjusted model and discretionary total...
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フォーマット: | 論文 |
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American Scientific Publishers
2015
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オンライン・アクセス: | http://repo.uum.edu.my/16469/ http://doi.org/10.1166/asl.2015.6185 |
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