The impact of mandatory IFRS adoption on earnings management in Malaysia
This study investigates whether the impact of mandatory adoption of international accounting standards, IFRS, by Malaysian listed companies is associated with lower earnings management from 2009 to 2014. Earnings management is identified using absolute value of abnormal accruals, measured by ABACDEC...
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| Format: | Thèse |
| Langue: | anglais anglais |
| Publié: |
2016
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| Accès en ligne: | https://etd.uum.edu.my/5567/1/s815593_01.pdf https://etd.uum.edu.my/5567/2/s815593_02.pdf |