The impact of IPO attributes, firm-level characteristics and ownership on Malaysian IPO firms’ earnings management
The paper investigates Malaysian Initial Public Offering (IPO) firms’ financial reporting behaviour from the specific perspective of their earnings management (EM) practices covering both real (REM) and accrual (AEM) techniques. It further examines the impact of unique IPO attributes, firm level cha...
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| 格式: | Article |
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Penerbit Universiti Sains Malaysia
2022
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| 在线阅读: | http://psasir.upm.edu.my/id/eprint/103578/ https://ejournal.usm.my/aamjaf/article/view/aamjaf_vol18-no1-2022_10 |
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