Earnings deviation of interim and annual accounts: pre and post-MASB 26

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Earnings deviation of interim and annual accounts: pre and post-MASB 26

This study is to examine whether the use of discrete method may enhance the quality of interim financial accounts. It examines whether the magnitude and occurrence of earnings deviation post-MASB 26 is significantly lower than pre-MASB 26. Data is based on listed companies on Bursa Malaysia for two...

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Bibliographic Details
Main Authors:	Fauzi Saidin, Saidatunur, Malek, Mazrah, Phua, Lian Kee
Format:	Article
Published:	Inderscience Enterprises Ltd. 2022
Online Access:	http://psasir.upm.edu.my/id/eprint/101037/

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