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Value relevance of IAS 27 (2003) revision on presentation of non-controlling interest : evidence from Hong Kong

So, Stella; Smith, Malcolm - In: Journal of international financial management and accounting 20 (2009) 2, pp. 166-198

Persistent link: https://www.econbiz.de/10003847744

Ethical issues facing tax professionals : a comparative survey of tax agents and practitioners in Australia

Marshall, Rex; Smith, Malcolm; Armstrong, Robert - In: Asian review of accounting 18 (2010) 3, pp. 197-220

Persistent link: https://www.econbiz.de/10008699972

Innovation in entrepreneurial organisations : a platform for contemporary management change and a value creator

Jarrar, Nazmi Saeb; Smith, Malcolm - In: The British accounting review : the journal of the … 46 (2014) 1, pp. 60-76

Persistent link: https://www.econbiz.de/10010347757

Ethnicity and accounting conservatism : Malaysian evidence

Yunos, Rahimah Mohamed; Ismail, Zubaidah; Smith, Malcolm - In: Asian review of accounting 20 (2012) 1, pp. 34-57

Persistent link: https://www.econbiz.de/10009567655

Ethical issues facing tax professionals : a comparative survey of tax agents and big 5 tax practitioners in Australia

Marshall, Rex (contributor); Smith, Malcolm (contributor); … - 2005

Persistent link: https://www.econbiz.de/10003220890

The impact of audit risk, materiality and servity on ethical decision making : an analysis of the perceptions of tax agents in Australia

Marshall, Rex (contributor); Smith, Malcolm (contributor); … - 2005

Persistent link: https://www.econbiz.de/10003129579

Statutory Backing to Hong Kong Financial Reporting Standards : Companies Ordinance Rewrite in Hong Kong

So, Stella - 2015

Hong Kong is rewriting its Companies Ordinances to enhance its competitiveness as an international business and financial centre and one of the provisions being reviewed is whether financial reporting standards in Hong Kong should be given legal backing. Contrary to the initial consultation...

Persistent link: https://www.econbiz.de/10013039423

Stock option disclosures of directors: where transparency can mask secrecy

Smith, Malcolm; Abdullah, Zaharah; Razak, Rafizan Abdul - In: Asian Review of Accounting 16 (2008) September, pp. 197-218

Purpose – The study aims to examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the factors determining their adoption of technological and...

Persistent link: https://www.econbiz.de/10005081128

Diffusion of innovation and business size: a longitudinal study of PACIA

Askarany, Davood; Smith, Malcolm - In: Managerial Auditing Journal 23 (2008) November, pp. 900-916

Purpose – Size is one of the most controversial influencing factors in the diffusion literature. This paper seeks to shed light on this controversy by examining the relationship between business size and the diffusion of both technological innovation and activity-based costing (ABC) as an...

Persistent link: https://www.econbiz.de/10009364580

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

Persistent link: https://www.econbiz.de/10014675810