Events after Reporting Period and Misstatements in Quarterly Accounts

Cilt: 6 Sayı: 7 1 Ekim 2016
  • Saidatunur Fauzi Saidin
  • Mazrah Malek
  • Daing Nasir Ibrahim
  • Phua Lian Kee
International Journal of Economics and Financial Issues Kapak
International Journal of Economics and Financial Issues
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Events after Reporting Period and Misstatements in Quarterly Accounts

Abstract

The occurrence of deviation between annual and cumulative quarterly accounts has been postulated as a signal of low reliability in quarterly accounts. This study examines whether the earnings deviation is more related to misstatements rather than the occurrence of events after reporting period. Data is based on Bursa Malaysia listed companies consisting of 731 observations for the period of between 2000 until 2012. Only a total of 14 percent had declared events after reporting period, while 95 percent have declared misstatements as reasons for earnings deviation. Results of the t-test show that the magnitude of earnings deviation related to misstatements is significantly higher than those related to events after reporting period. The results suggest that earnings deviation is more related to low quality of quarterly earnings, instead of mandatory accounting adjustments. Finding suggests the need for the company and regulators to take actions to enhance the quality of quarterly accounts.

Keywords

Ayrıntılar

Birincil Dil

İngilizce

Konular

-

Bölüm

-

Yazarlar

Saidatunur Fauzi Saidin Bu kişi benim

Mazrah Malek Bu kişi benim

Daing Nasir Ibrahim Bu kişi benim

Phua Lian Kee Bu kişi benim

Yayımlanma Tarihi

1 Ekim 2016

Gönderilme Tarihi

1 Ekim 2016

Kabul Tarihi

-

Yayımlandığı Sayı

Yıl 2016 Cilt: 6 Sayı: 7

IZ

https://izlik.org/JA23HR69FC

Kaynak Göster

RIS / Bibtex
APA
Saidin, S. F., Malek, M., Ibrahim, D. N., & Kee, P. L. (2016). Events after Reporting Period and Misstatements in Quarterly Accounts. International Journal of Economics and Financial Issues, 6(7), 42-46. https://izlik.org/JA23HR69FC
AMA
1.Saidin SF, Malek M, Ibrahim DN, Kee PL. Events after Reporting Period and Misstatements in Quarterly Accounts. IJEFI. 2016;6(7):42-46. https://izlik.org/JA23HR69FC
Chicago
Saidin, Saidatunur Fauzi, Mazrah Malek, Daing Nasir Ibrahim, ve Phua Lian Kee. 2016. “Events after Reporting Period and Misstatements in Quarterly Accounts”. International Journal of Economics and Financial Issues 6 (7): 42-46. https://izlik.org/JA23HR69FC.
EndNote
Saidin SF, Malek M, Ibrahim DN, Kee PL (01 Ekim 2016) Events after Reporting Period and Misstatements in Quarterly Accounts. International Journal of Economics and Financial Issues 6 7 42–46.
IEEE
[1]S. F. Saidin, M. Malek, D. N. Ibrahim, ve P. L. Kee, “Events after Reporting Period and Misstatements in Quarterly Accounts”, IJEFI, c. 6, sy 7, ss. 42–46, Eki. 2016, [çevrimiçi]. Erişim adresi: https://izlik.org/JA23HR69FC
ISNAD
Saidin, Saidatunur Fauzi - Malek, Mazrah - Ibrahim, Daing Nasir - Kee, Phua Lian. “Events after Reporting Period and Misstatements in Quarterly Accounts”. International Journal of Economics and Financial Issues 6/7 (01 Ekim 2016): 42-46. https://izlik.org/JA23HR69FC.
JAMA
1.Saidin SF, Malek M, Ibrahim DN, Kee PL. Events after Reporting Period and Misstatements in Quarterly Accounts. IJEFI. 2016;6:42–46.
MLA
Saidin, Saidatunur Fauzi, vd. “Events after Reporting Period and Misstatements in Quarterly Accounts”. International Journal of Economics and Financial Issues, c. 6, sy 7, Ekim 2016, ss. 42-46, https://izlik.org/JA23HR69FC.
Vancouver
1.Saidatunur Fauzi Saidin, Mazrah Malek, Daing Nasir Ibrahim, Phua Lian Kee. Events after Reporting Period and Misstatements in Quarterly Accounts. IJEFI [Internet]. 01 Ekim 2016;6(7):42-6. Erişim adresi: https://izlik.org/JA23HR69FC