Earnings deviation of interim and annual accounts: pre and post-MASB 26
This study is to examine whether the use of discrete method may enhance the quality of interim financial accounts. It examines whether the magnitude and occurrence of earnings deviation post-MASB 26 is significantly lower than pre-MASB 26. Data is based on listed companies on Bursa Malaysia for two...
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| Main Authors: | , , |
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| Format: | Article |
| Published: |
Inderscience Enterprises Ltd.
2022
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| Online Access: | http://psasir.upm.edu.my/id/eprint/101037/ https://www.inderscienceonline.com/doi/abs/10.1504/AAJFA.2022.126962 |
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| Institution: | Universiti Putra Malaysia |