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

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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...

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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

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