Impact of firms’ life-cycle on conservatism: the Malaysian evidence
The aim for this paper is to examine the impact of life-cycle attributes of firms on conservatism. This timely loss recognition attribute of earnings has been proven theoretically and empirically to benefit users of accounting information by addressing moral hazards in the economy, and constraining...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Elsevier
2014
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| Online Access: | http://psasir.upm.edu.my/id/eprint/37947/1/37947.pdf |