Corporate governance and earnings conservatism in Malaysia
Purpose - This paper aims to investigate whether the revised Malaysian Code on Corporate Governance in 2007 enhances earnings conservatism. In addition, the authors examine the relationship between board of directors' expertise and conservatism. The third objective is to investigate the relatio...
| 發表在: | Accounting Research Journal |
|---|---|
| 主要作者: | |
| 格式: | Article |
| 語言: | English |
| 出版: |
Emerald Group Publishing Ltd.
2016
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| 在線閱讀: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994081871&doi=10.1108%2fARJ-04-2014-0043&partnerID=40&md5=09d50d02b6709b7aed49fe128054df82 |