Ho, Poh-Ling; Sia, Chow-Siing - In: International Journal of Managerial and Financial Accounting 1 (2009) 4, pp. 423-437
The paper analyses the earnings management practices of Malaysian firms over the post-crisis period. We propose three dimensions of earnings management, namely earnings aggressiveness, loss avoidance and earnings smoothing, to empirically test a sample of public-listed firms on Bursa Malaysia....