This study examines the incentives motivating listed companies in Malaysia to voluntarily choose the Direct Method over the Indirect Method in reporting cash flow from operating (CFO) activities in their 1997 annual financial reports following the adoption of the IAS 7 (Revised) Statement of...

This study examines whether Shari’ah approved companies with majority Muslim directors adopt better corporate governance (CG) than non‐Shari’ah approved companies with majority non‐Muslim directors and whether the performance of the former is better than that of the latter. The objective...

This study is conducted to identify which attributes that are considered important by accounting students of University of Malaya and International Islamic University of Malaysia in the job selection process. The questionnaires which lists the attributes of public accounting firms are...

This study surveyed the perceptions of users and preparers of Corporate Annual Reports (CAR) regarding graphical information (GI) disclosed in the CAR. Questionnaires were used and sent to (i) 120 selected users, and (ii) 489 CFO of non‐financial companies listed on the main board of Bursa...

This paper reappraises the global and regional integration for 6 Southeast Asian stock markets. A time‐varying analysis based on Barari (2004) suggests that Malaysia, South Korea and Thailand have shown significant movement towards international financial integration.The estimates based on...

Worldwide efforts to transform the public sector under the theme of “New Public Management” have been concerned with the issues of organizational change management. The change in the Accounting sector is one of the pillars of such efforts. This paper promotes the importance of leadership...

Self‐efficacy has been defined as individuals’ beliefs, thoughts, and feelings about their personal capabilities that affect how they function and, which in turn influence their performance (Bandura 1977). Self beliefs can influence behaviour choices, determine the amount of effort needed...

The Inland Revenue Board Malaysia has just launched the electronic tax filing system. To date, there has been little scholarly study in examining people’s state of technology readiness. Technology readiness (TR) is defined as people’s propensity to embrace and use new technologies for...

This paper investigates twenty financial ratios to develop a local financial failures prediction model. The study covers the period of 1993‐2001. We used mean and comparison of difference to the data set of fiveyears before the failures to identify the most superlative ratios. From these...

The objectives of the current study are of two folds; dealing firstly with the commitment of the listed companies in reporting minority shareholders’ information in their corporate annual report and secondly to determine the implication of such reporting practices towards shareholders activism...