Wasiuzzaman, Shaista; Sahafzadeh, Iman; Rezaie Nejad, … - In: Review of Accounting and Finance 14 (2015) 3, pp. 324-347
Purpose – This paper aims to detect earnings management activity in different industries in Malaysia by using the earnings distribution model. Further, the prospect theory and the possible influence of various industry variables are tested to understand the role of the industry in the...