Earnings quality of Malaysian IPO firms: the effect of share moratorium provision and institutional ownership

Earnings quality of Malaysian IPO firms: the effect of share moratorium provision and institutional ownership

The paper focuses on earnings quality (EQ) of Malaysian Initial Public Offering (IPO) firms and examines the effect of share moratorium regulation and institutional ownership on IPO firms’ EQ behavior. Analyzing both real and accrual earnings management (EM) to measure EQ of 220 sample IPO firms ove...

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Bibliographic Details
Main Authors: Kalgo, Sani Hussaini, Amin, Bany Ariffin, Nahar, Hairul Suhaimi, Turmin, Siti Zaidah
Format: Article
Language:English
Published: Elsevier 2016
Online Access:http://psasir.upm.edu.my/id/eprint/55580/1/Earnings%20quality%20of%20Malaysian%20IPO%20firms.pdf
http://psasir.upm.edu.my/id/eprint/55580/
http://www.sciencedirect.com/science/article/pii/S2212567116000150
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Institution: Universiti Putra Malaysia
Language: English

Internet

http://psasir.upm.edu.my/id/eprint/55580/1/Earnings%20quality%20of%20Malaysian%20IPO%20firms.pdf
http://psasir.upm.edu.my/id/eprint/55580/
http://www.sciencedirect.com/science/article/pii/S2212567116000150

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