Financial reporting quality following the corporate governance reforms: A conditional conservatism perspective
This study examines the quality of financial reporting during the period following the corporate governance reforms in Malaysia, as motivated by the importance of investors’ needs for high-quality financial reporting. Using the asymmetric timeliness of the earnings model, we analysed the sample of 6...
| Published in: | Journal of Governance and Regulation |
|---|---|
| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Virtus Interpress
2021
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85109051300&doi=10.22495%2fJGRV10I2SIART3&partnerID=40&md5=651bb9cce60bc72cbaa0b49e652dfd86 |