Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia

• Main Authors: Maigoshi, Zaharaddeen Salisu, Abdul Latif, Rohaida, Kamardin, Hasnah
• Format: Article
• Published: Elsevier B.V. All rights reserved 2017
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/23665/; http://doi.org/10.1016/j.ribaf.2017.07.114

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...