International financial reporting standards and earning management: Comparative study of pre-post full convergence of IRRS in Malaysia
Purpose – The purpose of this study is to examine the influence of full convergence of IFRS (International Financial Reporting Standards) on earnings management using a sample of companies listed on Bursa Malaysia given that the rationale for adoption of IFRS in Malaysia was to make the published fi...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Advance Scientific Research
2020
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Subjects: | |
Online Access: | https://repo.uum.edu.my/id/eprint/27273/1/JCR%207%202%202020%2085%2089.pdf |