How efficient ownership structure monitors income manipulation? Evidence of real earnings management among Malaysian firms
This study investigates income manipulation through real earnings management, by listed companies in Malaysia, prior to being officially designated as “financially distressed”, by this country's stock exchange listed rules. The hypotheses relate to whether the degree of upwards real earnings ma...
出版年: | Research in International Business and Finance |
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第一著者: | |
フォーマット: | 論文 |
言語: | English |
出版事項: |
Elsevier Ltd
2017
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オンライン・アクセス: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85018729713&doi=10.1016%2fj.ribaf.2017.04.013&partnerID=40&md5=858da065c490e22a3c1e8a734d564353 |