/methodology/approach – This study focusses on companies listed on the Bursa Efek Indonesia, Bursa Malaysia, and Stock Exchange of Singapore over … incorporating three neighboring countries forming Indonesia, Malaysia, and Singapore-Growth Triangle. This study suggests that the … relationship between SFCF and managers’ income-increasing accounting choice is applicable in Malaysia, partially applicable in …

/methodology/approach –This study focusses on companies listed on the Bursa Efek Indonesia, Bursa Malaysia, and Stock Exchange of Singapore over … incorporating three neighboring countries forming Indonesia, Malaysia, and Singapore-Growth Triangle. This study suggests that the … relationship between SFCF and managers’ income-increasing accounting choice is applicable in Malaysia, partially applicable in …

Kong and Singapore). These countries had different approaches to harmonization leading up to IFRS adoption. Design … companies in Hong Kong and, in turn, Singapore. But, in each of the three countries, financial statements prepared under IFRSs …-importing-of International Accounting Standards strategy in Hong Kong and Singapore. Originality/value – The evidence enables a retrospective …

Kong and Singapore). These countries had different approaches to harmonization leading up to IFRS adoption. Design … companies in Hong Kong and, in turn, Singapore. But, in each of the three countries, financial statements prepared under IFRSs …‐importing‐of International Accounting Standards strategy in Hong Kong and Singapore. Originality/value – The evidence enables a retrospective …

testing. Design/methodology/approach – The adoption of IAS in Singapore from 1 July 2004 introduced a highly technical … goodwill‐intensive firms in Singapore and the robustness of regulatory oversight institutions operating within Singapore …

testing. Design/methodology/approach – The adoption of IAS in Singapore from 1 July 2004 introduced a highly technical … goodwill-intensive firms in Singapore and the robustness of regulatory oversight institutions operating within Singapore …

Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the …

Purpose – Malaysia has moved towards global competitiveness. As an important contributor to the Malaysian economy, this … change makes manufacturing companies in Malaysia need to ensure that their business operation and management cope with the …/methodology/approach – A structured questionnaire survey is used to collect the data from various manufacturing companies in Malaysia. The …

Purpose – The purpose of this paper is to understand the motives behind corporate environmental reporting in Malaysia … syntagmatic tests. Findings – Corporate environmental disclosures made by the public companies in Malaysia and Australia signify … on a two-country data, specifically Malaysia and Australia. …