Purpose – The purpose of this paper is to examine the extent to which the environmental disclosures in annual reports of companies listed on the Kuala Lumpur Stock Exchange are associated with corporate characteristics. Design/methodology/approach – A rating system for environmental...

Purpose – As one of the main purposes of financial statements is to provide relevant information for investors, relationships between share prices and accounting variables have been widely researched. Early studies focus mainly on earnings, but attention has turned in recent years to valuation...

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...

Purpose – Much empirical evidence is in conflict with the expectations of the service‐profit chain which suggests that increases in customer satisfaction will increase customer loyalty and earn additional profits from customers. Management focus on the achievement of customer satisfaction...

Purpose – The primary purpose of this paper is to investigate and ascertain the effects of integrative motivation on the willingness to participate in boycott activities. Design/methodology/approach – This paper uses a mail survey to examine the relationships among six constructs in a...

Purpose – The quality of the opinion provided by audit firms is an important determinant of their long‐term survival, but audit quality is difficult to gauge, which makes it particularly sensitive to the behaviour of the individuals who carry on audit work. This paper seeks to identify the...

Purpose – The resolution of tax issues present significant ethical dilemmas for tax practitioners. The nature and extent of ethical concerns has important implications both for the tax profession and tax administration. The purpose of this paper is to investigate whether there are significant...

Purpose – Owing to the sharp refocus among Taiwanese companies away from a product‐centric approach towards a customer‐centric approach, many companies have invested heavily in customer relationship management (CRM) systems. The purpose of this paper is to investigate whether such an...

Purpose – The purpose of this paper is to investigate the relationship between narrative disclosures and corporate performance based on Australian evidence. In particular it builds a model which discriminates between good and poor performing companies based on their corporate narratives....

Purpose – The purpose of this paper is to examine the extent to which “corporate governance” and “conservatism” variables can contribute to the predictive ability of corporate financial disclosures. Design/methodology/approach – Multiple discriminant analysis is used to differentiate...