Earnings management in Malaysia : a study on effects of accounting choices / Aini Aman … [et al.]
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...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Faculty of Accountancy & Accounting Research Institute (ARI)
2006
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Subjects: | |
Online Access: | http://ir.uitm.edu.my/id/eprint/13796/ http://ir.uitm.edu.my/id/eprint/13796/1/AJ_AINI%20AMAN%20MAR%2006.pdf |