Earnings and Balance Sheet Conservatism in Malaysia

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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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Bibliographic Details
Main Authors:	Marzuki, M., Abdul Wahab, Effiezal Aswadi
Format:	Journal Article
Published:	Asian Academy of Manaagement and Penerbit Universiti Sains Malaysia 2016
Online Access:	http://hdl.handle.net/20.500.11937/54953

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