Quarterly Reports Quality: Evidence From Earnings Deviation Between Audited Annual Financial Statements And Cumulative Quarterly Reports.

Saidin, Saidatunur Fauzi (2017) Quarterly Reports Quality: Evidence From Earnings Deviation Between Audited Annual Financial Statements And Cumulative Quarterly Reports. PhD thesis, Universiti Sains Malaysia.

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    Abstract

    Banyak negara mengkehendaki syarikat tersenarai untuk menerbitkan akaun suku tahunan. Objektifnya ialah untuk menyediakan maklumat yang lebih tepat pada masanya. Walaubagaimanapun, kebimbangan terhadap kualiti akaun tersebut seringkali dibangkitkan kerana tidak perlu diaudit. Many countries have required listed companies to publish quarterly accounts. The objective is to provide more timely information. However, concern has been raised on the quality of the accounts since they are not required to be audited.

    Item Type: Thesis (PhD)
    Subjects: H Social Sciences > HD Industries. Land use. Labor > HD28-70 Management. Industrial Management
    Divisions: Pusat Pengajian Pengurusan (School of Management) > Thesis
    Depositing User: Mr Erwan Roslan
    Date Deposited: 26 Jan 2018 08:39
    Last Modified: 17 May 2018 11:09
    URI: http://eprints.usm.my/id/eprint/38558

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