After ENRON: empirical examination on earnings conservatism in Malaysia / Effiezal Aswadi Abdul Wahab, Mazlina Mat Zain and Maziana Madah Marzuki

• Asıl Yazarlar: Abdul Wahab, Effiezal Aswadi (Yazar), Mat Zain, Mazlina (Yazar), Marzuki, Maziana Madah (Yazar)
• Materyal Türü: Kitap
• Baskı/Yayın Bilgisi: Universiti Teknologi MARA Cawangan Selangor, 2010-06.
• Konular: Article; PeerReviewed
• Online Erişim: Link Metadata

The failure of ENRON and subsequent demise of Arthur Andersen has renewed interest in earnings and audit research. This study examines the impact of ENRON debacle on earnings conservatism in Malaysia. We hypothesised that in the period after ENRON, the auditors and managers of the firms have incenti...