Factors associated with financial restatements: evidence from Malaysia

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Factors associated with financial restatements: evidence from Malaysia

This study examines seven factors associated with financial restatements in Malaysian publicly listed companies (PLCs). We hypothesize that two factors proxy for management rationalization, two for management motives and three for the opportunity to predict financial restatements. Our sample cons...

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Bibliographic Details
Main Authors:	Suhaily Hasnan, Alfiatul Rohmah Hussain
Format:	Article
Language:	English
Published:	Penerbit Universiti Kebangsaan Malaysia 2015
Online Access:	http://journalarticle.ukm.my/9524/ http://journalarticle.ukm.my/9524/1/11143-30909-1-PB.pdf

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