Question: Tutorial question IFRS & Predicted CF With reference to the reading list: Atqa, Lee & Mohd-Saleh (2019). Has IFRSs improves predictions of future cash flows?

Tutorial question IFRS & Predicted CF

With reference to the reading list: Atqa, Lee & Mohd-Saleh (2019). Has IFRSs improves predictions of future cash flows? Evidence from Malaysia. International Journal of Business and Society, 20(2), 851-869.

You are required to:

(a) Evaluate arguments made by the authors by suggesting at least two (2) relevant theories EXCEPT the institutional theory used by the above authors.

(b) Interpret and justify (with citations) the findings of Table 4 (p.863)

Submission format:

(a) 1 st theory (at least 5 relevant points) & 2nd theory (at least 5 relevant points)

(b) Interpret & justify with citations for those SIGNIFICANT variables only.

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