Madah Marzuki, Marziana; Abdul Wahab, Effiezal Aswadi; … - In: Accounting Research Journal 29 (2016) 4, pp. 391-412
Purpose This paper aims to investigate whether the revised Malaysian Code on Corporate Governance in 2007 enhances … Code on Corporate Governance 2007 results in improving earnings conservatism. The authors find two audit committee … characteristics, namely, audit committee financial expertise and independence increase earnings conservatism, after 2007. However, the …