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Disclosure of extraordinary items and income smoothing behaviour in Malaysia

This paper investigates disclosure practice of extraordinary items (EI) by listed companies in Malaysia during which the original standard on EI, SI 8 – Unusual and Prior Period Items and Changes in Accounting Policies was still in place. Until the adoption of the revised standard in 1997 (revise...

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書誌詳細
主要な著者:	Shamsul Nahar Abdullah,, Ku Nor Izah Ku Ismail,, Nor Asma Lode,
フォーマット:	論文
言語:	English
出版事項:	Penerbit Universiti Kebangsaan Malaysia 2002
オンライン･アクセス:	http://journalarticle.ukm.my/2474/1/JP21-03.pdf http://journalarticle.ukm.my/2474/ http://www.ukm.my/penerbit/jurus.htm
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