Income Smoothing and Market Perception of Accounting Numbers: An Empirical Investigation of Extraordinary Items
This paper examines issues related to the reporting of extraordinary items in the financial statements of Malaysian companies. The first issue concerns the change of accounting standards on extraordinary items, which has limited the scope of extraordinary items. It is found that there are significan...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Series: | JOURNAL OF FINANCIAL REPORTING AND ACCOUNTING
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Online Access: | View Fulltext in Publisher |