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...

Considerable effort has been put into developing sustainability assessment frameworks for biofuel production in developing countries. Nevertheless, their successful implementation remains problematic in sub-Saharan Africa. To address this challenge in this paper, through a thorough examination...