Income smoothing and market perception of accounting numbers : an empirical investigation of extraordinary items / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim

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Income smoothing and market perception of accounting numbers : an empirical investigation of extraordinary items / Wan Adibah Wan Ismail, Khairul Anuar Kamarudin and Muhd Kamil Ibrahim

This paper examines issues related to the reporting of extraordinary items in the financial statements of Malaysian companies. The first issue concerns the change of accounting standards on extraordinary items, which has limited the scope of extraordinary items. It is found that there are signifi...

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Bibliographic Details
Main Authors:	Wan Ismail, Wan Adibah, Kamarudin, Khairul Anuar, Ibrahim, Muhd Kamil
Format:	Article
Language:	English
Published:	Faculty of Accountancy 2005
Subjects:	Malaysia
Online Access:	https://ir.uitm.edu.my/id/eprint/11691/

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