Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia
This study investigates the value-relevance of the disclosure of the related party transaction and whether the value-relevance of such disclosure has changed after the mandatory adoption of international financial reporting standard (IFRS) in 2012 by listed firms in Malaysia.Analyses of the sampled...
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Elsevier B.V. All rights reserved
2017
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在線閱讀: | http://repo.uum.edu.my/23665/ http://doi.org/10.1016/j.ribaf.2017.07.114 |
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