We examine the impact of International Financial Reporting Standards (IFRS) convergence on conditional conservatism in … Malaysia. In addition, we examine the influence of various institutional factors, namely, political connections, Bumiputras … directors, family firms and richest-men connections on conservatism. Prior literature presents evidence of IFRS convergence on …

of financial reporting in Malaysia, a developing country where the full set of IFRS has been implemented. … perspective after the adoption of the full set of IFRS. The study utilizes the Ohlson price model to determine the value relevance …

. This paper compares the opinions of 63 qualified accountants in Canada and 54 qualified accountants in Malaysia on the …

The adoption of IFRS in Malaysia has not changed all aspects of financial accounting and reporting. However, in regards … such standard existed pre-IFRS adoption. The new standard requires more rigorous techniques and disclosure of goodwill … sample consists of 249 listed firms listed on Bursa Malaysia that disclosed the existence of goodwill in each of the first …

that are accounted for the financial reporting with higher IFRS compliance practice by the firms in Malaysia. The findings … contributes to the evidence of higher IFRS compliance practice by the firms in Malaysia, and reveals the significant role of … nonfinancial factors in achieving the mission of full convergence with IFRS in the internationalization of accounting in Malaysia …

companies listed in Bursa Malaysia from 1 January 2010. The highly prescriptive and technical provisions of Financial Reporting … interest to investors, analysts, regulators and enforcers, not only in Malaysia but also in other jurisdictions undergoing … transition to IFRS, in particular those whose reporting regimes portray similar features …

This study investigates the differences in earnings quality of Malaysian companies after the adoption of IFRS …