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The Impact of International Financial Reporting Standards (IFRS) on Accounting Quality in Malaysia

Author

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  • Ooi Chee Keong
  • Lee Siew Pengb
  • Lim Wan Lengc

Abstract

There are two objectives of this study, first,it is to examine and compare the accounting quality in pre-and post-implementations IFRS from the viewpoint of investors. Second ,is to identify the differences in the accounting quality between the shariah compliant and non-shariah compliant companies in pre-and post-implementations of IFRS. Using& 2169 firm-year observations from firms listed on the Bursa Kuala Lumpur Stock Exchange over the period of 2008& to 2016, the result shows that the implementation of MFRS have reduced the firms’ earnings management. However, this study provides new arguments that Shariah-complaints firms in Malaysia do not necessary have greater incentives to report high-quality reporting based on the investor perspectives.& Our evidence thus help to explains the different impact on IFRS adoption on accounting quality in Malaysia and shariah complaint compnaies.

Suggested Citation

  • Ooi Chee Keong & Lee Siew Pengb & Lim Wan Lengc, 2019. "The Impact of International Financial Reporting Standards (IFRS) on Accounting Quality in Malaysia," Journal of Accounting and Finance in Emerging Economies, CSRC Publishing, Center for Sustainability Research and Consultancy Pakistan, vol. 5(1), pages 93-104, June.
    • Handle: RePEc:src:jafeec:v:5:y:2019:i:1:p:93-104
    DOI: http://doi.org/10.26710/jafee.v5i1.726
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    Cited by:

    1. Arber Hoti & Lulzim Krasniqi, 2022. "Impact of international financial reporting standards adoption on the perception of investors to invest in small-to-medium enterprise adopting transparency in disclosure policies," International Journal of System Assurance Engineering and Management, Springer;The Society for Reliability, Engineering Quality and Operations Management (SREQOM),India, and Division of Operation and Maintenance, Lulea University of Technology, Sweden, vol. 13(1), pages 506-515, March.

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