Earnings and balance sheet conservatism in malaysia: The effect of malaysia's convergence to international financial reporting standards (IFRS)
The objective of this paper is to examine the impact of International Financial Reporting Standards (IFRS) on both earnings and balance sheet conservatism in Malaysia. Earnings conservatism has been used extensively in common-law countries such as the United States (US) and the United Kingdom (UK),...
| Published in: | Asian Academy of Management Journal of Accounting and Finance |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Sains Malaysia
2016
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85018816621&doi=10.21315%2faamjaf2016.12.2.7&partnerID=40&md5=161a260e1d710138c701c201fe121a57 |