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Traditional and alternative methods of measuring the understandability of accounting narratives

Jones, Michael; Smith, Malcolm - In: Accounting, Auditing & Accountability Journal 27 (2014), pp. 183-208

Purpose –The study aims to explore the use of alternative measures of “understandability” on accounting texts. This includes the meaning identification test (MIT) and the sentence verification technique (SVT), which have not previously been used by accounting researchers, as well as...

Persistent link: https://www.econbiz.de/10010795425

Dysfunctional audit behaviour : an exploratory study in Malaysia

Paino, Halil; Ismail, Zubaidah; Smith, Malcolm - In: Asian review of accounting 18 (2010) 2, pp. 162-173

Persistent link: https://www.econbiz.de/10008669259

The boycott model of foreign product purchase : an empirical test in China

Smith, Malcolm; Li, Qianpin - In: Asian review of accounting 18 (2010) 2, pp. 106-130

Persistent link: https://www.econbiz.de/10008669272

The impact of customer-related strategies on shareholder value : evidence from Taiwan

Smith, Malcolm; Chang, Chen - In: Asian review of accounting 17 (2009) 3, pp. 247-268

Persistent link: https://www.econbiz.de/10003928348

Stock prices and accounting information : evidence from Malaysia

Pirie, Scott; Smith, Malcolm - In: Asian review of accounting 16 (2008) 2, pp. 109-133

Persistent link: https://www.econbiz.de/10003929944

The diffusion of technological and management accounting innovation : Malaysian evidence

Smith, Malcolm; Abdullah, Zaharah; Razak, Rafizan Abdul - In: Asian review of accounting 16 (2008) 3, pp. 197-218

Persistent link: https://www.econbiz.de/10003929954

The predictive ability of "conservatism" and "governance" variables in corporate financial disclosures

Smith, Malcolm; Dong, Yinan; Ren, Yun - In: Asian review of accounting 19 (2011) 2, pp. 171-185

Persistent link: https://www.econbiz.de/10009419630

The predictive ability of corporate narrative disclosures : Australian evidence

Smith, Malcolm; Dong, Yinan; Ren, Yun - In: Asian review of accounting 19 (2011) 2, pp. 157-170

Persistent link: https://www.econbiz.de/10009419636

Audit exemption among SMEs in Malaysia

Norashikin Kamarudin; Zubaidah Zainal Abidin; Smith, Malcolm - In: Asian review of accounting 20 (2012) 2, pp. 152-162

Persistent link: https://www.econbiz.de/10009581189

Mutual fund selection criteria: evidence from Malaysia

Nurasyikin Jamaludin; Smith, Malcolm; Gerrans, Paul - In: Asian review of accounting 20 (2012) 2, pp. 140-151

Persistent link: https://www.econbiz.de/10009581196