International financial reporting standards and earning management: Comparative study of pre-post full convergence of IRRS in Malaysia

• Main Authors: Kwong, Wing Chong Garrett, Mohamad, Shafi, Shafie, Rohami, Sadiq, Muhammad
• 格式: Article
• 語言: English
• 出版: Advance Scientific Research 2020
• 主題: HG Finance
• 在線閱讀: 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

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...