Movement of hidden reserves: empirical evidence from Malaysia / Henny Hazliza Mohd Tahir ... [et al.]

• Hauptverfasser: Mohd Tahir, Henny Hazliza (Verfasst von), Kadri, Mohd Halim (Verfasst von), Haron, Rosmawati (Verfasst von), Ibrahim, Muhd Kamil (Verfasst von)
• Format: Buch
• Veröffentlicht: 2012.
• Schlagworte: Article; PeerReviewed
• Online-Zugang: Link Metadata

Reserves in accounting can be of different kinds and created for diverse reasons. Most of them are revealed publicly in one way or another. When the firm's net worth swerves from its economic value, it is said to have hidden reserves. Two sources of hidden reserves exist: accountant's mise...