Impact of firms’ life-cycle on conservatism: the Malaysian evidence

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Impact of firms’ life-cycle on conservatism: the Malaysian evidence

The aim for this paper is to examine the impact of life-cycle attributes of firms on conservatism. This timely loss recognition attribute of earnings has been proven theoretically and empirically to benefit users of accounting information by addressing moral hazards in the economy, and constraining...

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Bibliographic Details
Main Authors:	Abdullah, Asna Atqa, Mohd Saleh, Norman
Format:	Article
Language:	English
Published:	Elsevier 2014
Online Access:	http://psasir.upm.edu.my/id/eprint/37947/ http://psasir.upm.edu.my/id/eprint/37947/1/37947.pdf

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