Institutional ownership and earnings quality pre- and post-IFRS

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Institutional ownership and earnings quality pre- and post-IFRS

This study investigates whether earnings quality (EQ) has improved after the adoption of International Financial Reporting Standards (IFRS) in Malaysia. It also examines whether institutional ownership is related to higher EQ and whether IFRS adoption moderates this association. Using a system gener...

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Bibliographic Details
Main Authors:	Alhadi, Saleh M. A. Abd, Senik, Rosmila, Johari, Jalila
Format:	Article
Language:	English
Published:	Faculty of Economics and Management, Universiti Putra Malaysia 2018
Online Access:	http://psasir.upm.edu.my/id/eprint/74695/ http://psasir.upm.edu.my/id/eprint/74695/1/Institutional%20Ownership%20and%20Earnings%20Quality%20pre-%20and%20post-IFRS.pdf

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