Earnings management and sale of assets / Nor'azam Mastuki and Nihlah Abdullah
The focus of this study is to examine whether firms used income from sale of assets as an instrument to manage earnings. Two aspect of earnings management are examined: earnings smoothing behavior and avoidance of debt covenant activities. A Sample had been taken from firms listed under industrial...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Institute of Research, Development and Commercialization (IRDC)
2006
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| Online Access: | https://ir.uitm.edu.my/id/eprint/12971/2/12971.pdf |