This study examines whether, in the presentation of financial information, digital formats address the concern over users’ functional fixation. The accounting literature indicates that the presentation of financial information either within the financial statements or in the notes to the...

Using content analysis and interview setting, this study examines the current state of financial reporting of charity organisations in Malaysia. Specifically, this study examines the major issues and problems faced by these organisations in preparing their financial reports. Annual reports of 32...

This study examines the direct effect of internal factors within a business organization, including business strategy, operational efficiency, and ownership structure, on manufacturing performance. It also analyzes how these internal factors influence manufacturing performance when interacting...