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Avoiding losses and earnings decrease by Malaysian companies before and after major corporate governance initiatives
Talha, Mohammad; Mohamad, Musthafa; Sallehhuddin, Abdullah - In: International Journal of Managerial and Financial Accounting 1 (2008) 1, pp. 45-63
This paper investigates the distribution of the cross-sectional earnings per share and changes in earnings per share to exceed two psychological benchmarks that are avoiding losses and avoiding earnings decrease using sample of 4,565 firm years and 1,530 firm years of Malaysian public listed...
Persistent link: https://www.econbiz.de/10008461145
Cover Image
Avoiding losses and earnings decrease by Malaysian companies before and after major corporate governance initiatives
Talha, Mohammad; Mohamad, Musthafa; Sallehhuddin, Abdullah - In: International Journal of Managerial and Financial Accounting 1 (2008) 1, pp. 45-63
This paper investigates the distribution of the cross-sectional earnings per share and changes in earnings per share to exceed two psychological benchmarks that are avoiding losses and avoiding earnings decrease using sample of 4,565 firm years and 1,530 firm years of Malaysian public listed...
Persistent link: https://www.econbiz.de/10005225570
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Investigating earnings management practices and the role of the board and committees in emerging markets : evidence from Malaysian public companies
Nuhu, Muhammad Shaheer; Zauwiyah Ahmad; Zhee, Lim Ying - In: The journal of corporate accounting & finance 34 (2023) 4, pp. 174-192
Persistent link: https://www.econbiz.de/10014431508