Nonprofit organisations comprise a growing and important sector of the Australian economy. Moreover, this sector is being used by governments to an increasing extent for the delivery of services. The most common manner in which nonprofit organisations are funded by government departments is...

This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS-based accounting standards named FRS. We hypothesize that under the new set of accounting standards, the quality of earnings reported by these companies is relatively higher. We measure...