Earnings management and sale of assets / Nor'azam Mastuki and Nihlah Abdullah

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Earnings management and sale of assets / Nor'azam Mastuki and Nihlah Abdullah

The focus of this study is to examine whether firms used income from sale of assets as an instrument to manage earnings. Two aspect of earnings management are examined: earnings smoothing behavior and avoidance of debt covenant activities. A Sample had been taken from firms listed under industrial...

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Bibliographic Details
Main Authors:	Mastuki, Nor'azam, Abdullah, Nihlah
Format:	Article
Language:	English
Published:	Institute of Research, Development and Commercialization (IRDC) 2006
Subjects:	Financial management. Business finance. Corporation finance Malaysia
Online Access:	https://ir.uitm.edu.my/id/eprint/12971/

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