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...
| Published in: | Accounting Research Journal |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Emerald Group Publishing Ltd.
2016
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994081871&doi=10.1108%2fARJ-04-2014-0043&partnerID=40&md5=09d50d02b6709b7aed49fe128054df82 |