The aim of this paper is to critically examine the applicability of the concept of ‘True and Fair View' (TFV) from an Islamic perspective. It then explores the position and roles of TFV in the Islamic accounting context. The sources of data consist of the shari'ah fundamentals from the Islamic...

This paper aims to examine the extent of intellectual capital (IC) disclosure in the annual reports of Malaysian listed companies. The paper also aims to investigate the trend of IC disclosure (ICD) in the annual reports in the years 2002 and 2006. A comprehensive disclosure index which includes...

This paper aims to determine whether the “true and fair view override” (TFVO) principle is relevant and applicable in Islamic accounting. In addition, the paper examines the roles that TFVO could play in Islamic accounting and auditing. A qualitative research method was used based on...

This paper aims to investigate the association between firm's corporate governance and financial attributes (namely, board of directors' size, board of directors' independence, chief executive officer (CEO) duality, ownership structure, audit type, firm's size, firm's return and leverage) with...

Purpose – The paper aims to identify the users of the Islamic corporate reporting (i.e. accounting information), in addition to the needs of such information.Design/methodology/approach – The paper has employed a conceptual framework of the Islamic corporate reporting based on a holistic...

Environmental protection and sustainable development is one of the widely discussed corporate issues in today’s world economy. However, the number of compulsory environmental disclosures laws is very limited. Therefore, companies choose to provide disclosures on environmental issues...

The requirement of giving a ‘True and Fair View' (TFV) was introduced in 1947 into the Companies Act in the UK and later disseminated to the Companies Acts of Commonwealth countries. The requirement is ‘fairly presented' in the USA, which has a similar connotation to the ‘true and fair' of...

Intellectual capital (IC) is considered as the intangible resources that help in value creation of the company. IC consists of three categories: internal capital (INC), external capital (EXC) and human capital (HUC). This paper aims to examine the academics' perception of the usefulness of IC...