Adibah Wan Ismail, Wan; Anuar Kamarudin, Khairul; van … - In: Asian Review of Accounting 21 (2013) 1, pp. 53-73
Purpose – This study aims to investigate the differences in earnings quality of Malaysian companies after the adoption of IFRS‐based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of accounting standards, the quality of earnings...
