Gan, Chin-Yee; Chong, Lee-Lee; Ahmad, Zauwiyah - In: Managerial Finance 42 (2016) 7, pp. 706-721
Purpose – The purpose of this paper is to investigate the impacts of Financial Reporting Standards (FRS)139 adoption on value relevance of financial reporting for non-financial public listed companies in Malaysia. Design/methodology/approach – Multiple regressions were applied in this study...