Earnings and Balance Sheet Conservatism in Malaysia: The Effect of Malaysia’s Convergence to International Financial Reporting Standards (IFRS). aamjaf [Internet]. 2016 Dec. 31 [cited 2024 Nov. 23];12(2):153–181. Available from: https://ejournal.usm.my/aamjaf/article/view/aamjaf_vol12-no2-2016_7