After Enron: An Empirical Examination on Earnings Conservatism in Malaysia
The failure of ENRON and subsequent demise of Arthur Andersen hasrenewed interest in earnings and audit research. This study examinesthe impact of ENRON debacle on earnings conservatism in Malaysia. Wehypothesised that in the period after ENRON, the auditors and managersof the firms have incentives...
| Main Authors: | , , |
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| Format: | Journal Article |
| Published: |
U P E N A
2010
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| Online Access: | http://hdl.handle.net/20.500.11937/17801 |