... and managers’ use of abnormal tone have a mutually positive impact on each other. Additionally, managerial overconfidence and conservatism are found to moderate this relationship. Further analyses reveal that the abnormal tone from the previous year also directly affects the auditor-client relationship...

...Rahimah Mohamed Yunos; Zubaidah Ismail; Malcolm Smith Purpose The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism. Design/methodology/approach A panel data analysis...

...Malcolm Smith; Yun Ren; Yinan Dong Purpose The purpose of this paper is to examine the extent to which “corporate governance” and “conservatism” variables can contribute to the predictive ability of corporate financial disclosures. Design/methodology/approach Multiple discriminant analysis...