… in his sample, even though the aggregate result appeared to be … REM, including abnormal cash flow from operations (REM … ratio proxy for debt covenant, ROA is a return on asset proxy …
CITATION STYLE
Wan Abdullah, W. R., Zamri, N., Mohd Fatzel, F. H., Maruhun, E. N. S., & Ahmad Yahya, N. (2022). The Impact of COVID-19 Pandemic and IFRS Adoption on Earnings Quality: Malaysian Evidence. International Journal of Academic Research in Accounting, Finance and Management Sciences, 12(3). https://doi.org/10.6007/ijarafms/v12-i3/15096
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