Ownership structure and earnings quality pre- and post-IFRS: does investor protection matter?

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Ownership structure and earnings quality pre- and post-IFRS: does investor protection matter?

Research aims: This study examines whether managerial and institu-tional ownership is associated with higher earnings quality (EQ) after the implementation of International Financial Reporting Standards (IFRS), in comparison to the pre-IFRS period. It also examines the moderating effect of investor...

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Bibliographic Details
Main Authors:	Abd Alhadi, Saleh, Senik, Rosmila, Johari, Jalila, Nahar, Hairul Suhaimi
Format:	Article
Language:	English
Published:	University of Malaya 2020
Online Access:	http://psasir.upm.edu.my/id/eprint/87040/ http://psasir.upm.edu.my/id/eprint/87040/1/Ownership%20structure%20and%20earnings%20quality%20pre.pdf

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