Zarefar, Arumega; Nurul Azlin Azmi; Wan Adibah Wan Ismail; … - In: Cogent economics & finance 11 (2023) 1, pp. 1-24
-year observations from Malaysia during the period 2013-2017. This study uses the absolute value of discretionary accruals to measure … accounting quality. We find that provision of high NAS leads to low accounting quality, exhibited by high discretionary accruals …. We also find that politically connected (PCON) firms show higher discretionary accruals than non-PCON firms. However, the …