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...

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书目详细资料
发表在:Accounting Research Journal
主要作者: Marzuki M.M.; Wahab E.A.A.; Haron H.
格式: 文件
语言:English
出版: Emerald Group Publishing Ltd. 2016
在线阅读:https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994081871&doi=10.1108%2fARJ-04-2014-0043&partnerID=40&md5=09d50d02b6709b7aed49fe128054df82