We examine the influence of three external corporate governance mechanisms - continuous disclosure regulatory reform, analyst following and ownership concentration and one internal corporate governance mechanism - board structure, on the likelihood, frequency, horizon, precision and accuracy of...

This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS-based accounting standards named FRS. We hypothesize that under the new set of accounting standards, the quality of earnings reported by these companies is relatively higher. We measure...