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Displaying 10 articles of 11 total result(s).

Original Article

 Events after Reporting Period, Misstatements and Earnings Deviation between Quarterly and Annual Accounts

Saidatunur Fauzi Saidin
,
Mazrah Malek
,
Daing Nasir Ibrahim
,
Phua Lian Kee

Keywords: Events after reporting period; earnings reliability; interim reporting; misstatements; quarterly accounts

Article no: 64

Pages 450-456

Doi: 10.15405/epsbs.2016.08.64

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Original Article

Water Disclosure And Financial Performance: The Case Of Cdp Water A-List Companies

Inaliah Mohd Ali
,
Nalissa Ayub
,
Norhayati Mat Husin
,
Bakhtiar Alrazi

Keywords: Water disclosure, financial performance, earnings per share, share price, CDP Water A-List

Article no: 27

Pages 259-267

Doi: 10.15405/epsbs.2020.12.05.27

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Original Article

Related Party Transactions and Earnings Management

Zaharaddeen Salisu Maigoshi
,
Rohaida Abdul Latif
,
Hasnah Kamardin

Keywords: Related party transactions; accrual-based earnings management; activity-based earnings management; tunnelling, propping

Article no: 8

Pages 46-52

Doi: 10.15405/epsbs.2016.08.8

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Original Article

Corporate Governance Mechanisms And Accretive Share Buyback In Malaysian Public Listed Companies

Wan Farhah Shafiy Wan Kamalluarifin
,
Nur Fatanah Jasmari
,
Nur Hamizah Nazarudin
,
Nurul Farzana Abdul Rahim
,
Siti Noor Syarmila Mohd Isa

Keywords: Earnings management, corporate governance, accretive share buyback

Article no: 7

Pages 57-67

Doi: 10.15405/epsbs.2018.07.02.7

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Original Article

Ownership Structure And Discretionary Accruals In Malaysian Public Listed Companies

Wan Farhah Shafiy Wan Kamalluarifin
,
Abdul Qahhar Baharudin
,
Megat Hakimi Nafis Megat Kamil Azmi
,
Mohamad Azmin Zainuddin
,
Muhammad Danial Zainuddin

Keywords: Earnings management, discretionary accruals, ownership structure

Article no: 3

Pages 23-30

Doi: 10.15405/epsbs.2020.12.05.3

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