Institutional factors and conditional conservatism in Malaysia: Does international financial reporting standards convergence matter?
We examine the impact of International Financial Reporting Standards (IFRS) convergence on conditional conservatism in Malaysia. In addition, we examine the influence of various institutional factors, namely, political connections, Bumiputras directors, family firms and richest-men connections on co...
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| Format: | Article |
| Language: | English |
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Elsevier Ltd
2016
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| Online Access: | View Fulltext in Publisher View in Scopus |