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https://ptsldigital.ukm.my/jspui/handle/123456789/577511Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Chung-Peng Khoo (UUM) | |
| dc.contributor.author | Nurwati A. Ahmad-Zaluki (UUM) | |
| dc.date.accessioned | 2023-11-06T02:44:59Z | - |
| dc.date.available | 2023-11-06T02:44:59Z | - |
| dc.date.issued | 2015-04 | |
| dc.identifier.issn | 0128-7702 | |
| dc.identifier.other | ukmvital:77886 | |
| dc.identifier.uri | https://ptsldigital.ukm.my/jspui/handle/123456789/577511 | - |
| dc.description | In this work, the extent of earnings management before and after IFRS convergence was examined. Board’s characteristics (independent of board members, board size, ethnicity, and political influence) and company’s characteristics (audit quality, foreign stock market listing, company size, leverage, profitability and growth) before and after IFRS convergence were also investigated. Meanwhile, the Kothari’s discretionary accrual model was used to measure the extent of earnings management. Using a sample of 231 publicly listed Malaysian companies over the 2005–06 period, it was found that IFRS convergence reduced the extent of earnings management. However, board’s characteristics variables did not show any significant difference before and after the IFRS convergence. As for company’s characteristics, only company growth was found to have a statistically significant difference before and after the IFRS convergence. | |
| dc.language.iso | en | |
| dc.publisher | Universiti Putra Malaysia Press | |
| dc.relation.haspart | Pertanika Journal of Social Sciences & Humanities | |
| dc.relation.uri | http://www.pertanika.upm.edu.my/Pertanika%20PAPERS/JSSH%20Vol.%2023%20(S)%20May.%202015/07%20JSSH%20Vol%2023%20(S)%20May%202015_pg75-84.pdf | |
| dc.subject | Political connections | |
| dc.subject | IFRS | |
| dc.subject | Malaysia | |
| dc.subject | Earnings management | |
| dc.title | IFRS convergence and earnings management | |
| dc.type | Journal Article | |
| dc.format.volume | 23 | |
| dc.format.pages | 75-84 | |
| dc.format.issue | Special Issue | |
| Appears in Collections: | Journal Content Pages/ Kandungan Halaman Jurnal | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| ukmvital_77886+Source01+Source010.PDF | 259 kB | Adobe PDF |  View/Open |
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