Purpose – This paper aims to extend the research on the Malaysian initial public offering (IPO) management earnings … forecasts by examining the impact of corporate governance mechanisms and earnings forecasts accuracy. It seeks to investigate … proxy for earnings forecast accuracy and to represent financial disclosure quality. Findings – Companies with a higher …

earnings. Design/methodology/approach – This paper uses discretionary accruals obtained from the established model as a signal … of the presence of earnings management. Findings – The evidence shows that the presence of a fully independent audit … committee reduces earnings management practices. It was also found that firms which had more knowledgeable audit committee …

earnings. Design/methodology/approach – This paper uses discretionary accruals obtained from the established model as a signal … of the presence of earnings management. Findings – The evidence shows that the presence of a fully independent audit … committee reduces earnings management practices. It was also found that firms which had more knowledgeable audit committee …

Purpose – This paper aims to extend the research on the Malaysian initial public offering (IPO) management earnings … forecasts by examining the impact of corporate governance mechanisms and earnings forecasts accuracy. It seeks to investigate … proxy for earnings forecast accuracy and to represent financial disclosure quality. Findings – Companies with a higher …

Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the …

Purpose – Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this … change makes manufacturing companies in Malaysia need to ensure that their business operation and management cope with the …/methodology/approach – A structured questionnaire survey is used to collect the data from various manufacturing companies in Malaysia. The …

Purpose – The purpose of this paper is to understand the motives behind corporate environmental reporting in Malaysia … syntagmatic tests. Findings – Corporate environmental disclosures made by the public companies in Malaysia and Australia signify … on a two-country data, specifically Malaysia and Australia. …