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Financial Secrecy by Marwiyah is a document available to read on EtoBox.
This study examines the impact of financial secrecy and IFRS adoption on earnings quality in Indonesia, Malaysia, and Singapore. The study analyzes financial statements of 71 publicly listed companies from the three countries over a six-year period, comprising 426 observations. Regression analysis was used to analyze the relationship between discretionary accruals (a measure of earnings quality) and a secrecy index, while controlling for other factors. Preliminary results show that earnings quality differs
- Author
- Marwiyah
- Language
- EN