Earnings And Balance Sheet Conservatism
In Malaysia: The Effect Of Malaysia's
Convergence To International Financial
Reporting Standards (Ifrs)

QR Code

Earnings And Balance Sheet Conservatism In Malaysia: The Effect Of Malaysia's Convergence To International Financial Reporting Standards (Ifrs)

The objective of this paper is to examine the impact of International Financial Reporting Standards (IFRS) on both earnings and balance sheet conservatism in Malaysia. Earnings conservatism has been used extensively in common-law countries such as the United States (US) and the United Kingdom...

Full description

Bibliographic Details
Main Authors:	Marzuki, Marziana Madah, Abdul Wahab, Effiezal Aswadi
Format:	Article
Language:	English
Published:	Asian Academy of Management (AAM) 2016
Subjects:	HD28-70 Management. Industrial Management
Online Access:	http://eprints.usm.my/37217/ http://eprints.usm.my/37217/1/aamjaf12022016_7.pdf

Similar Items

Earnings And Balance Sheet Conservatism In Malaysia: The Influence Of Ifrs, Corporate Governance And Institutional Culture In Malaysia
by: Marziana Madah, Marzuki
Published: (2013)

Earnings and Balance Sheet Conservatism in Malaysia
by: Marzuki, M., et al.
Published: (2016)

Corporate Governance and Earnings Conservatism in Malaysia
by: Abdul Wahab, Effiezal Aswadi, et al.
Published: (2016)

Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?
by: Marzuk, M., et al.
Published: (2016)

After ENRON: empirical examination on earnings conservatism in Malaysia / Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain and Maziana Madah Marzuki
by: Abdul Wahab, Effiezal Aswadi, et al.
Published: (2010)

Analysis of Unconditional Conservatism and Earnings Quality on financial reporting Practices in Indonesia upon IFRS Convergence / Monica Santi, Evita Puspitasari and Erlane K Ghani.
by: Santi, Monica, et al.
Published: (2017)

After Enron: An Empirical Examination on Earnings Conservatism in Malaysia
by: Abdul Wahab, Effiezal Aswadi, et al.
Published: (2010)

International financial reporting standards and conservatism in the Association of Southeast Asian Nations countries: Evidence from Jurisdiction Corruption Index
by: Madah Marzuki, M., et al.
Published: (2018)

An Analysis of the Effect of Mandatory Adoption of International Financial Reporting Standards (IFRS) on Earnings Management in U.K Firms
by: HU, QING
Published: (2016)

Analysis of unconditional conservatism and earnings quality of financial reporting practices in Indonesia upon IFRS covergence / Monica Santi, Erlane K Ghani and Evita Puspitasari.
by: Santi, Monica, et al.
Published: (2017)

The moderating effect of corporate governance on conditional conservatism and earnings management
by: Chan, Bi Xuan
Published: (2022)

Earnings Conservatism and Audit Committee Financial Expertise
by: Sultana, Nigar, et al.
Published: (2013)

Earnings conservatism and audit committee financial expertise
by: Sultana, Nigar, et al.
Published: (2012)

Earnings conservatism and audit committee financial expertise
by: Sultana, Nigar, et al.
Published: (2015)

The Effects of IFRS Convergence on Earnings Quality of Chinese Listed State-owned Enterprises
by: ZHANG, YI
Published: (2016)

Implementation of IFRS 13 fair value measurement : issues and challenges faced by the Islamic financial institutions in Malaysia
by: Nathasa Mazna Ramli,, et al.
Published: (2021)

The Capability Of The International Financial Reporting Standards (IFRS) To Enhance Transparency Of Financial Statements
by: Ganesan, Kumaravel M.
Published: (2007)

Earnings management in Malaysian companies during the global financial crisis and the coincidental effect of IFRS adoption
by: Ayedh, Abdullah Mohamed, et al.
Published: (2019)

Earnings management and corporate efficiency pre-and post-IFRS: Evidence from Taiwanese listed electronics corporations.
by: Wang, Wei-Kang, et al.
Published: (2023)

An Investigation of the Convergence of PRC GAAP with IFRS
by: WANG, NAN
Published: (2006)

IFRs adoption, corporate governance, investor protection and earnings quality in Malaysian listed companies
by: Alhadi, Saleh M. A. Abd
Published: (2019)

Investment, IFRS adoption and conditional accounting conservatism in South Asia / Isuru Nadeesha Manawadu
by: Isuru Nadeesha , Manawadu
Published: (2019)

Forward-looking information disclosure determinants and effects on earnings management : pre-during-post international financial reporting standards era-evidence from publicly listed companies in malaysia
by: Almhuob Muftah, Imad Hamd
Published: (2024)

Difference in Earnings Conservatism: The Case of Cross-Listed Firms.
by: Zhang, Xiaonan
Published: (2007)

Audit committee effectiveness and earnings conservatism : an Australian analysis
by: Sultana, Nigar
Published: (2010)

The Effects Of Corporate Governance And Accounting Conservatism On Earnings Management
by: Dudi, Pratomo
Published: (2021)

Ethical basis of the International Financial Reporting Standards (IFRS) / Alami Youssef and Ouezzani Mohamed Rachid
by: Youssef, Alami, et al.
Published: (2015)

Normal, Abnormal Book-Tax Differences And Accounting Conservatism
by: Koubaa, Rakia Riguen, et al.
Published: (2017)

Director Networks, Political Connections and Earnings Quality in Malaysia
by: Abdul Wahab, Effiezal, et al.
Published: (2020)

Institutional ownership and earnings quality pre- and post-IFRS
by: Alhadi, Saleh M. A. Abd, et al.
Published: (2018)

Does International Financial Reporting Standards convergence promote informational efficiency?
by: Tee, Lain-Tze, et al.
Published: (2017)

Quarterly Reports Quality: Evidence From Earnings Deviation Between Audited Annual Financial Statements And Cumulative Quarterly Reports.
by: Saidin, Saidatunur Fauzi
Published: (2017)

Does Convergence of Accounting Standards Affect Earnings Quality: Evidence from Indonesia
by: Ferdian, Ilham Ari
Published: (2016)

IFRS Compliance and Non-Financial Information in Annual Reports of Malaysian Firms IFRS Compliance and Non-Financial Information in Annual Reports of Malaysian Firms
by: Tin Hla, D., et al.
Published: (2013)

Factors Causing Differences In The Financial Reporting Practices In Selected South Pacific Countries In The Post-Convergence Period
by: Chand, Parmod, et al.
Published: (2008)

Political connections, corporate governance, and tax aggressiveness in Malaysia
by: Abdul Wahab, Effiezal Aswadi, et al.
Published: (2017)

IFRS convergence impact on audit fee determinants: evidence from Indonesia
by: Kusmanto, Michael Aditya
Published: (2022)

The role of the national institutional environment in IFRS convergence: A new approach
by: Cao, June, et al.
Published: (2020)

Internet Financial Reporting (IFR) disclosure position and firm value
by: Kamarul Baraini Keliwon,, et al.
Published: (2018)

Board diversity and total directors’ remuneration: evidence from an emerging market
by: Abdul Wahab, Effiezal Aswadi, et al.
Published: (2018)