Book-tax difference and value relevance of taxable income after the adoption of financial reporting standards (FRSS) / Rashinah Binti Hossen and Rohaya Md Noor

• Main Authors: Hossen,, Rashinah (Author), Md Noor, Prof. Dr. Rohaya (Author)
• Format: Book
• Published: 2012.
• Subjects: Conference or Workshop Item; PeerReviewed
• Online Access: Link Metadata

Malaysia started to adopt FRSs in the year 2006 to replace the Generally Accepted Accounting Principles (GAAP) and International Accounting Standards (IASs). The Financial Reporting Standards claimed to be better than GAAP and IASs because it could improve the quality of financial reporting, more co...