Forward-looking information disclosure determinants and effects on earnings management : pre-during-post international financial reporting standards era-evidence from publicly listed companies in malaysia
The current study addresses four research objectives: 1) exploring Forward-looking Information Disclosure (FLID) practices in Malaysia, 2) identifying the determinants of FLID, 3) examining the relationship between FLID and Earnings Management (EM), and 4) assessing the moderating effect of IFRS on...