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...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Penerbit Universiti Kebangsaan Malaysia
2002
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| Online Access: | http://journalarticle.ukm.my/2474/ http://journalarticle.ukm.my/2474/ http://journalarticle.ukm.my/2474/1/JP21-03.pdf |