The impact of IPO attributes, firm-level characteristics and ownership on Malaysian IPO firms’ earnings management

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The impact of IPO attributes, firm-level characteristics and ownership on Malaysian IPO firms’ earnings management

The paper investigates Malaysian Initial Public Offering (IPO) firms’ financial reporting behaviour from the specific perspective of their earnings management (EM) practices covering both real (REM) and accrual (AEM) techniques. It further examines the impact of unique IPO attributes, firm level cha...

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Bibliographic Details
Main Authors:	Kalgo, Sani Hussaini, Nahar, Hairul Suhaimi, Amin Noordin, Bany Ariffin
Format:	Article
Published:	Penerbit Universiti Sains Malaysia 2022
Online Access:	http://psasir.upm.edu.my/id/eprint/103578/

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