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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Bibliographic Details
Main Author:	Noor Aini, Ariffin
Format:	Thesis
Language:	English English
Published:	2016
Subjects:	HF5601-5689 Accounting
Online Access:	https://etd.uum.edu.my/5567/1/s815593_01.pdf https://etd.uum.edu.my/5567/2/s815593_02.pdf https://etd.uum.edu.my/5567/
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