International financial reporting standards and earning management: Comparative study of pre-post full convergence of IRRS in Malaysia
Purpose – The purpose of this study is to examine the influence of full convergence of IFRS (International Financial Reporting Standards) on earnings management using a sample of companies listed on Bursa Malaysia given that the rationale for adoption of IFRS in Malaysia was to make the published fi...
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主要な著者: | , , , |
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フォーマット: | 論文 |
言語: | English |
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Advance Scientific Research
2020
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オンライン・アクセス: | http://repo.uum.edu.my/27273/1/JCR%207%202%202020%2085%2089.pdf http://repo.uum.edu.my/27273/ http://doi.org/10.31838/jcr.07.02.17 |
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