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Author : Mohammad Fauzi Othman
Publisher :
ISBN 13 :
Total Pages : 106 pages
Book Rating : 4.:/5 (975 download)
Download or read book Financial Reporting Practices of Finance Companies in Malaysia written by Mohammad Fauzi Othman and published by . This book was released on 1996 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Syeliya Md Zaini
Publisher : UUM Press
ISBN 13 : 9672486677
Total Pages : 337 pages
Book Rating : 4.6/5 (724 download)
Download or read book Accounting Theory and Practice in the Malaysian Context (UUM Press) written by Syeliya Md Zaini and published by UUM Press. This book was released on 2021-03-01 with total page 337 pages. Available in PDF, EPUB and Kindle. Book excerpt: The main objective of this book is to facilitate the students to understand the underlying regulatory process of financial accounting reporting, companies’ manager behaviour when preparing their financial reports, corporate governance and theories applicable to accounting practice explaining the circumstances given in the current phenomenon. The content of this book provides a useful insight to it readers about the development of accounting system in Malaysia, the conceptual framework that underpinned accounting practice particularly the regulatory and professional bodies, the general theories underlying the current practice of accounting reporting, standards and practice, and contemporary issues in financial accounting reporting such as measurements, sustainability reporting and digitisation reporting.
Author : S. Susela Devi
Publisher : Emerald Group Publishing
ISBN 13 : 1780524455
Total Pages : 201 pages
Book Rating : 4.7/5 (85 download)
Download or read book Accounting in Asia written by S. Susela Devi and published by Emerald Group Publishing. This book was released on 2011-12-15 with total page 201 pages. Available in PDF, EPUB and Kindle. Book excerpt: "Papers cover subjects such as Executive compensation and corporate governance with special reference to Bangladesh; leading companies in India; Fraudulent Financial Reporting. Non-financial performance measures and performance relationship in the Bangladeshi manufacturing firms.
Author : Safeza Mohd Sapian
Publisher :
ISBN 13 :
Total Pages : 30 pages
Book Rating : 4.:/5 (936 download)
Download or read book Comparative Analysis of Financial Reporting Practices in Conventional and Islamic Banks in Malaysia \\ The Journal of Muamalat and Islamic Finance Research .- 2012, Vol. 9, No. 1 written by Safeza Mohd Sapian and published by . This book was released on 2000 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Abdul Latif Al-Murisi
Publisher :
ISBN 13 : 9781853346804
Total Pages : 412 pages
Book Rating : 4.3/5 (468 download)
Download or read book Financial Reporting in Malaysia written by Abdul Latif Al-Murisi and published by . This book was released on 1996 with total page 412 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Khairul Anuar Kamaruddin
Publisher : Utusan Publications
ISBN 13 : 9789676115799
Total Pages : 128 pages
Book Rating : 4.1/5 (157 download)
Download or read book Financial Reporting in Malaysia written by Khairul Anuar Kamaruddin and published by Utusan Publications. This book was released on 2004 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Norli Ali
Publisher :
ISBN 13 :
Total Pages : 15 pages
Book Rating : 4.:/5 (13 download)
Download or read book Financial Reporting Disclosure written by Norli Ali and published by . This book was released on 2015 with total page 15 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the current state of financial reporting disclosure practices by 60 non-profit organisations that have registered under the Companies Commission of Malaysia (CCM). Subsequently, this study examined the factors influencing the non-profit organisations on their level of financial reporting disclosure. The results show that all non-profit organisations that submitted their annual reports for financial year ended 2010 prepared the Statement of Income and Expenditure, Balance Sheet and Cash Flow Statement although the level of financial reporting disclosure differs. The results also show that total revenues and total assets influencing the level of disclosure. Non-profits organization with high total assets and total revenue tends to disclosed more details items in the Income and Expenditure and Balance Sheet Account. This study provides initial understanding of the state of financial reporting practices that reflects the transparency and accountability practices among non-profit organisations in Malaysia.
Author : Terence E. Cooke
Publisher :
ISBN 13 :
Total Pages : 472 pages
Book Rating : 4.:/5 (321 download)
Download or read book Financial Reporting in the West Pacific Rim written by Terence E. Cooke and published by . This book was released on 1994 with total page 472 pages. Available in PDF, EPUB and Kindle. Book excerpt: During recent years the West Pacific Rim has been the scene of dramatic economic growth, in stark contrast to other areas of the world's economy. It has attracted huge interest on the part of international investors. Yet there has been little up-to-date information on the financial reporting practices followed by companies in the region. This volume brings together comprehensive analyses of current practice in each country in the West Pacific Rim, written by the leading experts in the field. It is an invaluable source of reference for all researchers and analysts with an interest in this important and fast-changing area.
Author : Suhaily Hasnan
Publisher :
ISBN 13 :
Total Pages : 49 pages
Book Rating : 4.:/5 (129 download)
Download or read book Management Predisposition, Motive, Opportunity, and Earnings Management for Fraudulent Financial Reporting in Malaysia written by Suhaily Hasnan and published by . This book was released on 2009 with total page 49 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines two issues relating to fraudulent financial reporting in Malaysia. The first issue examines factors involved with fraudulent financial reporting practices; i.e. predisposition (i.e. related party transactions, history of prior violations, founders on board), motive (i.e. economic factor, ownership factor, political factor) and opportunity (i.e. poor corporate governance). Then, the second issue looks into the relationship between earnings management and the occurrences of fraudulent financial reporting. The study uses a matched sample of 47 firms that were convicted of issuing fraudulent financial statements during the period from 1996 to 2006. Our results show that firms with fewer related party transactions, higher number of prior violations, and higher proportion of founders on board are more likely to quot;tipquot; over the edge into fraudulent financial reporting. We also find that the corporate environment most likely to lead to fraudulent financial reporting is characterized by accounting practices that are already quot;pushing the envelopequot; on earnings management. Furthermore, we find that firms are embroiled in fraudulent financial reporting when non-family and non-foreigners own the company, and when the level of financial distress is high. As expected, our results also show that firms involved in fraudulent financial reporting have significantly poor corporate governance structures whereby the audit quality is lower and outside directors seem overcommitted. However, we find no evidence that firm's political connection factor or the level of board independence play a significant role in the potential for fraudulent financial reporting.
Author : Mei Ling Sieh Lee
Publisher :
ISBN 13 :
Total Pages : 196 pages
Book Rating : 4.:/5 (318 download)
Download or read book The Finance Company Industry of Malaysia written by Mei Ling Sieh Lee and published by . This book was released on 1995 with total page 196 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9789839920918
Total Pages : 57 pages
Book Rating : 4.9/5 (29 download)
Download or read book A Study of the Current Financial Accounting and Reporting Practices of Oil and Gas Companies Involved in Upstream Activities in Malaysia written by and published by . This book was released on 1998 with total page 57 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :
Publisher :
ISBN 13 : 9789839920925
Total Pages : 330 pages
Book Rating : 4.9/5 (29 download)
Download or read book Financial Reporting written by and published by . This book was released on 1998 with total page 330 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Radiah Othman
Publisher :
ISBN 13 :
Total Pages : pages
Book Rating : 4.:/5 (968 download)
Download or read book Financial Reporting Practices of Charity Organizations in Malaysia written by Radiah Othman and published by . This book was released on 2007 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Noorul Azwin
Publisher :
ISBN 13 :
Total Pages : 21 pages
Book Rating : 4.:/5 (13 download)
Download or read book The Impact of Corporate Governance and Real Earnings Management on Financial Statement Fraud in Malaysia written by Noorul Azwin and published by . This book was released on 2014 with total page 21 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study examines the relationship between corporate governance mechanisms and financial statement fraud in Malaysia. This study also investigates the likelihood of Malaysian financial statement fraud firms' involvement in real earnings management. Although a number of firms submitted fraudulent financial statement each year to deceive financial statement users in decision making, limited studies have been undertaken on financial statement fraud in emerging countries. This study will fill the research gap by examining the relationships between financial statement fraud, corporate governance and real earnings management. In the end, this study will make a significant contribution for regulators to make policies and analysts to identify early warning signals with regard to fraudulent financial reporting practices in Malaysia. Univariate and multiple regression models will be employed to test the hypothesized relation between firms convicted in financial statement fraud and corporate governance practices. This study will incorporate ethnic attribute on the board and audit committee. This study will also investigate changes towards corporate governance practice after fraud detection. To the best of the researcher's knowledge, no research has investigated pre and post corporate governance practices in related to financial statement fraud at the same time. Abnormal real earnings management will be used as the proxy for earnings management. Prior literatures have focused on accounting accruals to proxy earnings management. Nevertheless, past literatures documented that it is more favourable for managers to manipulate monetary values that involve with the timing of actual business transactions. It is also posited that real earnings management occurs before manipulation of accruals. As a result, the decision to use real earnings management in identifying early warning signal of financial statement fraud is appropriate. Potential findings of this study are the effective corporate governance mechanisms able to reduce fraudulent financial reporting. Furthermore, earnings quality is expected to decline towards the conviction of financial statement fraud.
Author : Noor Afza Amran
Publisher : UUM Press
ISBN 13 : 9670474566
Total Pages : 198 pages
Book Rating : 4.6/5 (74 download)
Download or read book Contemporary Issues in Financial Reporting, Auditing and Corporate Governance (UUM Press) written by Noor Afza Amran and published by UUM Press. This book was released on 2013-01-01 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.
Author : Kim Loong Lau
Publisher :
ISBN 13 :
Total Pages : 158 pages
Book Rating : 4.:/5 (975 download)
Download or read book Corporate Financial Reporting in Oil and Gas Industry written by Kim Loong Lau and published by . This book was released on 1998 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author : Syaima' binti Adznan
Publisher :
ISBN 13 :
Total Pages : 284 pages
Book Rating : 4.:/5 (957 download)
Download or read book Financial Instruments Disclosure Practices written by Syaima' binti Adznan and published by . This book was released on 2014 with total page 284 pages. Available in PDF, EPUB and Kindle. Book excerpt: The current changes in business settings have directed companies to conduct business at international level, which requires the use of financial instruments. The mandatory MFRS 7, an-equivalent to the IFRS 7 standard shall be applied for annual financial periods beginning or after 1 Jan 2012. It caters for entities to disclose their involvement with financial instruments. Thus, the aim of this study is to investigate the financial instruments disclosure (FID) practices of Malaysian listed companies; specifically, their level of compliance with MFRS 7. The mean score for FID is 80.76%, which indicates that, in general, companies have complied with MFRS 7, although there are several requirements omitted by some companies. Furthermore, in light of the revision of MCCG in 2012, this study examines the association of corporate governance mechanisms with the extent of FID among companies. The corporate governance characteristics used in this study are board expertise, audit committee independence, audit fee, external and internal audit functions. This study applied the agency theory and formulated five hypotheses to test the extent of the relationship between FID and corporate governance characteristics. Based on a total sample of 319 Malaysian public listed companies for financial year end 2012, the analysis revealed that FID is significantly and positively associated with audit committee independence and external audit functions, while internal audit is negatively associated. The results suggest that audit committee members need to be independent to discharge their duties effectively; in addition, there should be an internal audit function that is independent, reliable and functioning in a timely manner. This is crucial in order to strengthen the role of the auditing function within the firm. Moreover, the results attest that, Big Four audit firms are more likely to ensure high compliance with applicable accounting standards compared to non-Big Four, as they are internationally recognised, and have more resources and expertise. Apart from contributing to the literature on financial reporting and corporate governance, this study may serve as a valuable input for regulators and standard setters to encourage strict enforcement of the incorporation of effective corporate governance practices in Malaysian listed companies, as this is likely to have some influence on the level of compliance with MFRS.
