Ownership structure and earnings quality pre- and post-IFRS: does investor protection matter?
Research aims: This study examines whether managerial and institu-tional ownership is associated with higher earnings quality (EQ) after the implementation of International Financial Reporting Standards (IFRS), in comparison to the pre-IFRS period. It also examines the moderating effect of investor...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
University of Malaya
2020
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| Online Access: | http://psasir.upm.edu.my/id/eprint/87040/1/Ownership%20structure%20and%20earnings%20quality%20pre.pdf http://psasir.upm.edu.my/id/eprint/87040/ https://ajba.um.edu.my/article/view/18519 |
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| Institution: | Universiti Putra Malaysia |
| Language: | English |