IFRS convergence and earnings management: Malaysian evidence

The study sheds light on whether IFRS convergence would reduce the extent of earnings management, which in turns delivers higher quality of financial statement information to its users. Besides, the study also investigates the explanatory factors of earnings management before and after IFRS conver...

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Bibliographic Details
Main Author:	Khoo, Chun Peng
Format:	Thesis
Language:	English English
Published:	2013
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/5063/1/s811883.pdf https://etd.uum.edu.my/5063/2/s811883_abstract.pdf https://etd.uum.edu.my/5063/
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