Earnings management in Malaysian companies during the global financial crisis and the coincidental effect of IFRS adoption
Purpose: This research examines earnings management (EM) behavior during the 2008 financial crisis in Malaysia. Both magnitude and direction of EM are studied and compared with EM during the pre-crisis period. In the case of Malaysia, the Malaysian Accounting Standards Board (MASB) adopted the inter...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English English |
| Published: |
University of Wollongong
2019
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| Subjects: | |
| Online Access: | http://irep.iium.edu.my/77547/ http://irep.iium.edu.my/77547/ http://irep.iium.edu.my/77547/ http://irep.iium.edu.my/77547/2/Earnings%20Management%20in%20Malaysian%20Companies%20during%20the%20Global%20Fina.pdf http://irep.iium.edu.my/77547/9/77547_Earnings%20management%20in%20malaysian%20companies%20during%20the%20global%20financial%20crisis%20and%20the%20coincidental%20effect%20of%20IFRS%20adoption_Scopus.pdf |