IFRS convergence and earnings management
In this work, the extent of earnings management before and after IFRS convergence was examined. Board’s characteristics (independent of board members, board size, ethnicity, and political influence) and company’s characteristics (audit quality, foreign stock market listing, company size, leverage, p...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universiti Putra Malaysia Press
2015
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/16840/1/4.pdf http://repo.uum.edu.my/16840/ http://www.pertanika.upm.edu.my/regular_issues.php?jtype=3&journal=JSSH-23-S-5 |
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