Ismail, Wan Adibah Wan; Kamarudin, Khairul Anuar; Zijl, … - In: Asian Review of Accounting 21 (2013) April, pp. 53-73
Purpose – This study aims to investigate the differences in earnings quality of Malaysian companies after the adoption of IFRS-based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of accounting standards, the quality of earnings...