Fraudulent financial reporting has become an important issue in accounting profession. The implementation of self assessment system appears as incentives to companies to misstate their financial reports to reduce tax obligation. Fraudulent financial reporting may cause vast losses to government...

A lack of proper reporting guidelines on the reporting of the market value of financial instruments may lead to poor disclosure of the value of firms' financial instruments (and net worth). This poor disclosure may subsequently mislead the investors in making their investment decisions. This...

The performance of intellectual capital (IC) depends on the efficiency of investments in tangible and intangible resources devoted to value creation activities. The performance of IC investments is important because it affects a company's long term competitive advantage. This paper examines...

The financial crisis that occurred in Malaysia in the last decade followed by a series of corporate restructuring exercises trigger some firms to write off assets value. The incentives to write off may come from signalling future distress, current restructuring exercises, or taking the...