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The chairman's statement in Malaysian companies : A test of the obfuscation hypothesis
Smith, Malcolm; Jamil, Anita; Chik Johari, Yang; Ahmar … - In: Asian Review of Accounting 14 (2006) 1/2, pp. 49-65
Malaysia (formerly known as the Kuala Lumpur Stock Exchange), with their financial performance, and also to examine the impact …
Persistent link: https://www.econbiz.de/10014675782
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Environmental engagements through the lens of disclosure practices : A Malaysian story
Yusoff, Haslinda; Lehman, Glen; Mohd Nasir, Noraini - In: Asian Review of Accounting 14 (2006) 1/2, pp. 122-148
companies in Malaysia to engage in environmental matters are the focus of the research. Findings – The results revealed high …
Persistent link: https://www.econbiz.de/10014675786
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Attitudes towards plagiarism among undergraduate accounting students: Malaysian evidence
Smith, Malcolm; Ghazali, Noorlaila; Fatimah Noor … - In: Asian Review of Accounting 15 (2007) 2, pp. 122-146
Purpose – The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities. Design/methodology/approach – Survey methods were used to investigate the prominence of different factors, and any differences associated with...
Persistent link: https://www.econbiz.de/10014675795
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Audit committee characteristics and earnings management: evidence from Malaysia
Mohd Saleh, Norman; Mohd Iskandar, Takiah; Mohid … - In: Asian Review of Accounting 15 (2007) 2, pp. 147-163
Purpose – Conflicts between managers and outside auditors may exist in choosing alternative accounting procedures. Since auditors are appointed by the firm, they are subject to dismissal if divergent opinions cannot be resolved. To a lesser extent, financial reports are often negotiated. In...
Persistent link: https://www.econbiz.de/10014675796
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Environmental disclosure and performance reporting in Malaysia
Smith, Malcolm; Yahya, Khadijah; Marzuki Amiruddin, Ahmad - In: Asian Review of Accounting 15 (2007) 2, pp. 185-199
disclosure in Malaysia has different priorities from disclosures elsewhere. Originality/value – This study is the first of its … kind to be conducted in Malaysia, and its empirical findings complement the expectations of prior studies.  …
Persistent link: https://www.econbiz.de/10014675798
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Implementation of activity based costing in Malaysia : A case study of two companies
Abdul Majid, Jamaliah; Sulaiman, Maliah - In: Asian Review of Accounting 16 (2008) 1, pp. 39-55
(ABC) in two companies in Malaysia. Design/methodology/approach – A case study methodology was used to describe the process … – Although ABC is not widely adopted by companies in Malaysia, it is recognized as a valuable tool to improve the performance of …
Persistent link: https://www.econbiz.de/10014675801
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Stock prices and accounting information: evidence from Malaysia
Pirie, Scott; Smith, Malcolm - In: Asian Review of Accounting 16 (2008) 2, pp. 109-133
Malaysia. Findings – The findings imply that, the two accounting variables summarising the balance sheet and the income …
Persistent link: https://www.econbiz.de/10014675805
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The diffusion of technological and management accounting innovation: Malaysian evidence
Smith, Malcolm; Abdullah, Zaharah; Abdul Razak, Rafizan - In: Asian Review of Accounting 16 (2008) 3, pp. 197-218
Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the …
Persistent link: https://www.econbiz.de/10014675810
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Determinants of financial and environmental disclosures through the internet by Malaysian companies
Saleh Al Arussi, Ali; Hisyam Selamat, Mohamad; Mohd … - In: Asian Review of Accounting 17 (2009) 1, pp. 59-76
companies on the Bursa Malaysia's Main and Second Boards for the financial year 2005. A regression model is utilized to analyze …
Persistent link: https://www.econbiz.de/10014675817
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Investigating audit quality among Big 4 Malaysian firms
Carlin, Tyrone M.; Finch, Nigel; Hidayah Laili, Nur - In: Asian Review of Accounting 17 (2009) 2, pp. 96-114
outcomes. Design/methodology/approach – The adoption of IAS in Malaysia in 2006 introduced a highly technical standard … – Impairment of Assets among a sample of first‐time adaptors drawn from the FTSE Bursa Malaysia Index whose 2006 financial accounts … sample firms and the robustness of regulatory oversight institutions operating within Malaysia. Originality/value – This …
Persistent link: https://www.econbiz.de/10014675819