Corporate governance and earnings conservatism in Malaysia

Purpose - This paper aims to investigate whether the revised Malaysian Code on Corporate Governance in 2007 enhances earnings conservatism. In addition, the authors examine the relationship between board of directors' expertise and conservatism. The third objective is to investigate the relatio...

詳細記述

書誌詳細
出版年:Accounting Research Journal
第一著者: Marzuki M.M.; Wahab E.A.A.; Haron H.
フォーマット: 論文
言語:English
出版事項: Emerald Group Publishing Ltd. 2016
オンライン・アクセス:https://www.scopus.com/inward/record.uri?eid=2-s2.0-84994081871&doi=10.1108%2fARJ-04-2014-0043&partnerID=40&md5=09d50d02b6709b7aed49fe128054df82