Earnings management 2 Balance sheet. Financial statements. Corporation reports. Including pro forma statements 1 Balance sheets. Financial statements. Including corporation reports. Financial reporting. Financial disclosure 1 Bangladesh 1 Corporate accruals 1 Corporate attributes 1 Corporate organization. Corporate governance 1 DETERMINANTS 1 Discretionary accruals 1 Earnings 1 Financial fraud 1 Financial instruments 1 Financial management. Business finance. Corporation finance 1 Information asymmetry 1 Integrated reporting 1 Key success factors 1 MANDATORY DISCLOSURE 1 Malaysia 1 Management 1 Managerial opportunism 1 Overvaluation of assets 1 Political cost 1 Proprietary cost 1 Regulatory disclosure environment 1 SME 1 Value creation 1 Voluntary disclosure 1