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