Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman ... [et al.]

• मुख्य लेखकों: Aman, Aini (लेखक), Mohd. Iskandar, Takiah (लेखक), Pourjalali, Hamid (लेखक), Teruya, Jenny (लेखक)
• स्वरूप: पुस्तक
• प्रकाशित: Faculty of Accountancy & Accounting Research Institute (ARI), 2006.
• विषय: Article; PeerReviewed
• ऑनलाइन पहुंच: Link Metadata

This study examines the reasons for earnings management in Malaysia by using a sample of companies listed on the Kuala Lumpur Stock Exchange. Traditional explanatory variables for earnings management (such as size and debt-to-equity ratio), tax rate, internal financing, and ownership variables were...