Earnings And Balance Sheet Conservatism In Malaysia: The Influence Of Ifrs, Corporate Governance And Institutional Culture In Malaysia
Recently, two important regulatory reforms initiated by the regulators in Malaysia to enhance financial reporting quality among the public listed companies which are the enforcement of IFRS in 2006 and the amendment of Malaysian Code of Corporate Governance (MCCG) in 2007. Baru-baru ini, dua pem...
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| Format: | Thesis |
| Language: | English |
| Published: |
2013
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| Online Access: | http://eprints.usm.my/29002/1/EARNINGS_AND_BALANCE_SHEET_CONSERVATISM_IN_MALAYSIA_THE_INFLUENCE_OF_IFRS%2C_CORPORATE_GOVERNANCE_AND_INSTITUTIONAL_CULTURE_IN_MALAYSIA.pdf |
| Summary: | Recently, two important regulatory reforms initiated by the regulators in Malaysia to
enhance financial reporting quality among the public listed companies which are the
enforcement of IFRS in 2006 and the amendment of Malaysian Code of Corporate
Governance (MCCG) in 2007.
Baru-baru ini, dua pembaharuan pengawalseliaan yang penting yang dimulakan oleh
pengawal selia di Malaysia untuk meningkatkan kualiti pelaporan kewangan di
kalangan syarikat-syarikat senaraian awam iaitu penguatkuasaan IFRS pada tahun
2006 dan pindaan kepada Kod Tadbir Urus Korporat Malaysia (MCCG) pada tahun
2007. |
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