The effect of disclosure regulation on the bias and accuracy of management earnings forecasts in Malaysian IPO prospectuses
Purpose: This paper aims to examine the impact of disclosure regulation on the levels of bias and accuracy in management earnings forecasts disclosed in the prospectuses of Malaysian initial public offering (IPO). Specifically, the authors investigated the two environments of regulation (mandatory v...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Emerald Publishing Limited
2017
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/25807/1/JFRA%2015%201%202017%2059%2077.pdf http://repo.uum.edu.my/25807/ http://doi.org/10.1108/JFRA-11-2015-0099 |
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