Ownership structure and earnings quality pre- and post-IFRS: does investor protection matter?

Ownership structure and earnings quality pre- and post-IFRS: does investor protection matter?

Research aims: This study examines whether managerial and institu-tional ownership is associated with higher earnings quality (EQ) after the implementation of International Financial Reporting Standards (IFRS), in comparison to the pre-IFRS period. It also examines the moderating effect of investor...

Full description

Bibliographic Details
Main Authors: Abd Alhadi, Saleh, Senik, Rosmila, Johari, Jalila, Nahar, Hairul Suhaimi
Format: Article
Language:English
Published: University of Malaya 2020
Online Access:http://psasir.upm.edu.my/id/eprint/87040/1/Ownership%20structure%20and%20earnings%20quality%20pre.pdf

Internet

http://psasir.upm.edu.my/id/eprint/87040/1/Ownership%20structure%20and%20earnings%20quality%20pre.pdf

Similar Items