Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia

This study investigates the value-relevance of the disclosure of the related party transaction and whether the value-relevance of such disclosure has changed after the mandatory adoption of international financial reporting standard (IFRS) in 2012 by listed firms in Malaysia.Analyses of the sampled...

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Autori principali: Maigoshi, Zaharaddeen Salisu, Abdul Latif, Rohaida, Kamardin, Hasnah
Natura: Articolo
Pubblicazione: Elsevier B.V. All rights reserved 2017
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