The impact of institutional investors on real and accrual earnings management around IPO: evidence from Malaysian emerging market
The study examines whether Malaysian IPO firms engage in real and accrual earnings management and determines the impact of institutional ownerships on the earnings management discretionary behaviour. The modified Jones (1991) and Roychowdhury (2006) models were used to investigate accrual and real...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Malaysian Finance Association
2015
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| Online Access: | http://psasir.upm.edu.my/id/eprint/46610/1/The%20impact%20of%20institutional%20investors%20on%20real%20and%20accrual%20earnings%20management%20around%20IPO%20evidence%20from%20Malaysian%20emerging%20market.pdf |