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

• 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
• Institution: Universiti Putra Malaysia

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...