Elham, Faisol, Noriah Che Adam, and Nor Asma Lode. 2020. “Penyataan Semula Penyata Kewangan Di Kalangan Syarikat-Syarikat Tersenarai Di Malaysia: Restatement of Financial Statements Among Listed Companies in Malaysia”. Journal of Advanced Research in Business and Management Studies 15 (1):14-22. https://www.akademiabaru.com/submit/index.php/arbms/article/view/1328.