Absolute forecast errors of earnings in Malaysian IPO prospectuses: The impact of ethnic diversity

• Main Authors: Ammer, Mohammed Abdullah, Ahmad Zaluki, Nurwati Ashikkin
• 格式: Article
• 語言: English
• 出版: Penerbit UTM Press 2014
• 主題: HF5601 Accounting
• 在線閱讀: http://repo.uum.edu.my/18712/1/JT%2068%203%20%202014%2097%E2%80%93104.pdf; http://repo.uum.edu.my/18712/; http://doi.org/10.11113/jt.v68.2954

The main focus of this paper is the earnings forecast, a vital information included in IPO prospectus.Specifically, our paper examined the impact of ethnic diversity groups on the boards of directors and audit committees in terms of earnings forecast accuracy.We are motivated by the lack of prior st...