Disclosure of extraordinary items and income
smoothing behaviour in Malaysia

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Disclosure of extraordinary items and income smoothing behaviour in Malaysia

This paper investigates disclosure practice of extraordinary items (EI) by listed companies in Malaysia during which the original standard on EI, SI 8 – Unusual and Prior Period Items and Changes in Accounting Policies was still in place. Until the adoption of the revised standard in 1997 (revise...

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Bibliographic Details
Main Authors:	Shamsul Nahar Abdullah, Ku Nor Izah Ku Ismail, Nor Asma Lode
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2002
Online Access:	http://journalarticle.ukm.my/2474/ http://journalarticle.ukm.my/2474/1/JP21-03.pdf

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