Institutional ownership and earnings quality pre- and post-IFRS
This study investigates whether earnings quality (EQ) has improved after the adoption of International Financial Reporting Standards (IFRS) in Malaysia. It also examines whether institutional ownership is related to higher EQ and whether IFRS adoption moderates this association. Using a system gener...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Faculty of Economics and Management, Universiti Putra Malaysia
2018
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| Online Access: | http://psasir.upm.edu.my/id/eprint/74695/1/Institutional%20Ownership%20and%20Earnings%20Quality%20pre-%20and%20post-IFRS.pdf |