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...

詳細記述

書誌詳細
出版年:Research in International Business and Finance
第一著者: 2-s2.0-85018729713
フォーマット: 論文
言語:English
出版事項: Elsevier Ltd 2017
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