Earnings and Balance Sheet Conservatism in Malaysia
The objective of this paper is to examine the impact of International Financial Reporting Standards (IFRS) on both earnings and balance sheet conservatism in Malaysia. Earnings conservatism has been used extensively in common-law countries such as the United States (US) and the United Kingdom (UK),...
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| Format: | Journal Article |
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Asian Academy of Manaagement and Penerbit Universiti Sains Malaysia
2016
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| Online Access: | http://hdl.handle.net/20.500.11937/54953 |