Accrual Reversals and Company Performance: Analysis of Emerging Market

This is a pioneering study on total accrual reversals, i.e. long-term reversals and their role in company performance in an emerging market. This study observes the impact of total accrual reversals on company performance more exclusively. The sample consists of 100 non-financial companies listed on...

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Bibliographic Details
Main Authors: Muhammad Saad Baloch, Arshad Hassan
Format: Article
Language:English
Published: Universiti Malaya 2016-12-01
Series:Asian Journal of Accounting Perspectives
Subjects:
Online Access:https://ajap.um.edu.my/article/view/5904