MATERIAL ACCOUNTING MISSTATEMENTS: DO MANAGERIAL OVERCONFIDENCE, FINANCIAL DISTRESS, AND CORPORATE GOVERNANCE PRACTICES MATTER?
This study examined factors related to the occurrence of material accounting misstatements in Malaysian public listed companies (PLCs). Two factors, motivation and opportunity, were assessed in this study. According to Jensen (1993), as the consequences of material accounting misstatement can be ext...
| Published in: | Corporate and Business Strategy Review |
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| Main Author: | |
| Format: | Article |
| Language: | English |
| Published: |
Virtus Interpress
2022
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| Online Access: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85142197593&doi=10.22495%2fcbsrv3i2siart1&partnerID=40&md5=e3ffd9b9148e31b4fe75dfe1c31dcbb1 |