Earnings management practices and the impact of institutional ownership, share moratorium and retained ownership on earnings management discretionary behaviour of the Malaysian IPO companies
Initial public offering (IPO) is an extraordinary corporate event in Malaysia because apart from being a vital source of finance, it has also been extensively used in implementing government fiscal policy measures for redistribution of income, wealth creation and corporate ownership restructuring wh...
Main Author: | |
---|---|
Format: | Thesis |
Language: | English |
Published: |
2015
|
Subjects: | |
Online Access: | http://psasir.upm.edu.my/id/eprint/67658/1/GSM%202015%2018%20IR.pdf |