Change in value-relevance of disclosed RPT across accounting regimes: Evidence from Malaysia
This study investigates the value-relevance of the disclosure of the related party transaction and whether the value-relevance of such disclosure has changed after the mandatory adoption of international financial reporting standard (IFRS) in 2012 by listed firms in Malaysia. Analyses of the sampled...
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| Main Authors: | , , |
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| Format: | Article |
| Published: |
Elsevier B.V.
2017
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| Subjects: | |
| Online Access: | http://repo.uum.edu.my/23625/ http://doi.org/10.1016/j.ribaf.2017.07.114 |
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| Institution: | Universiti Utara Malaysia |