Purpose – The purpose of this paper is to investigate the extent of voluntary disclosure (EVD) (i.e. overall, conventional, and Islamic disclosure) in the annual reports of Shariah Approved Companies ( Sh AC) listed on Bursa Malaysia. Design/methodology/approach – A disclosure index was...

Purpose – The purpose of this paper is to examine the influence of Islam on corporate social responsibility disclosure (CSRD) in Islamic financial institutions (IFIs). Design/methodology/approach – Using the content analysis approach, the paper examines the influences of Islam on CSRD by...

Purpose – The paper aims to evaluate the effectiveness of ethics courses provided to Malaysian accounting students and their impact on ethical judgement‐making ability. Design/methodology/approach – Third‐year accounting students from six Malaysian universities participated in a pre‐...

Purpose – The purpose of this paper is to study the impact of institutional shareholdings on earnings management activities of their portfolio firms. Design/methodology/approach – Using a final sample of 94 top firms on the Bursa Malaysia based on market capitalization as at 31 December...

Purpose – The purpose of this paper is to examine the relationship between fraudulent financial reporting and firms' characteristics, i.e. size, type of ownership and audit quality in companies audited by the Inland Revenue Board of Malaysia (IRBM) after the implementation of a self assessment...

Purpose – The purpose of this paper is to investigate the applicability of developed country turnaround predication models as well as an “in country” developed turnaround prediction model for a sample of financially distressed Malaysian companies over the period of 2000‐2007....

This paper attempts to propose the uses of a capital budgeting tool, the Economic Value Added (EVA)for a university. Although there are reports of widespread use of the EVA in many for‐profit organisations, there is no evidence in literature that it has been adopted as a capital budgeting tool...

This study investigates the gap between financial accounting income and taxable income (i.e. book‐tax difference) and the value relevance of corporate taxable income in providing information on the quality of reported earnings for Malaysian listed firms during the tax years 2000 to 2004. The...