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The impact of emotional reaction and cognitive role of occupational stress on public accountants' performance

Chong, Vincent K.; Monroe, Gary S.; Soutar, Geoffrey N. - In: Asian Review of Accounting 12 (2004) 1, pp. 64-78

This paper examines the impact of occupational stress on public accountants' job performance. The responses of 354 junior‐level public accountants to a survey questionnaire were analyzed using structural equation modeling. The structural model comprises measures of occupational stress, job...

Persistent link: https://www.econbiz.de/10014676295

Stock option disclosures of directors: where transparency can mask secrecy

Smith, Malcolm; Abdullah, Zaharah; Razak, Rafizan Abdul - In: Asian Review of Accounting 16 (2008) September, pp. 197-218

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

Persistent link: https://www.econbiz.de/10005081128

The effects of changes in competition, technology and strategy on organizational performance in small and medium manufacturing companies

Tuanmat, Tuan Zainun; Smith, Malcolm - In: Asian Review of Accounting 19 (2011) October, pp. 208-220

Purpose – This study aims to examine how the relationship among competitive environment, manufacturing technology and organisational strategy affect organisational performance. Design/methodology/approach – Using a contingency approach, this study investigates the changes in competitive...

Persistent link: https://www.econbiz.de/10009350702

Changes in management accounting practices in Malaysia

Tuanmat, Tuan Zainun; Smith, Malcolm - In: Asian Review of Accounting 19 (2011) October, pp. 221-242

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 …

Persistent link: https://www.econbiz.de/10009350703

Corporate environmental reporting through the lens of semiotics

Yusoff, Haslinda; Lehman, Glen - In: Asian Review of Accounting 17 (2009) September, pp. 226-246

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. …

Persistent link: https://www.econbiz.de/10009643239

Effect of ethical ideologies on ethical judgment of future accountants: Malaysian evidence

Ismail, Suhaiza - In: Asian Review of Accounting 22 (2014), pp. 145-158

Purpose – The purpose of this paper is to investigate the effect of ethical ideologies on ethical judgments of future Malaysian accountants in general situations and based on the legality of the situations. The examination covers the relationships of both the specific ethical dimension (i.e....

Persistent link: https://www.econbiz.de/10010814480

A longitudinal examination of intellectual capital disclosures and corporate governance attributes in Malaysia

Haji, Abdifatah Ahmed; Ghazali, Nazli A. Mohd - In: Asian Review of Accounting 21 (2013) April, pp. 27-52

corporate governance attributes following the revised code on corporate governance in Malaysia in 2007. Design …/methodology/approach – The sample of the present study was drawn from top companies listed on Bursa Malaysia based on their market capitalization … large Malaysian listed companies. This implies that regulatory efforts in enhancing corporate governance in Malaysia is …

Persistent link: https://www.econbiz.de/10010814482

Earnings quality and the adoption of IFRS-based accounting standards: Evidence from an emerging market

Ismail, Wan Adibah Wan; Kamarudin, Khairul Anuar; Zijl, … - In: Asian Review of Accounting 21 (2013) April, pp. 53-73

Purpose – This study aims to investigate the differences in earnings quality of Malaysian companies after the adoption of IFRS-based accounting standards named FRS. Design/methodology/approach – It is hypothesize that under the new set of accounting standards, the quality of earnings...

Persistent link: https://www.econbiz.de/10010814485

Environmental disclosure and performance reporting in Malaysia

Smith, Malcolm; Yahya, Khadijah; Amiruddin, Ahmad Marzuki - In: Asian Review of Accounting 15 (2007) December, pp. 185-199

disclosure in Malaysia has different priorities from disclosures elsewhere. Originality/value – This study is the first of its … kind to be conducted in Malaysia, and its empirical findings complement the expectations of prior studies. …

Persistent link: https://www.econbiz.de/10008466087

Environmental engagements through the lens of disclosure practices: A Malaysian story

Yusoff, Haslinda; Lehman, Glen; Nasir, Noraini Mohd - In: Asian Review of Accounting 14 (2006) July, pp. 122-148

companies in Malaysia to engage in environmental matters are the focus of the research. Findings – The results revealed high …

Persistent link: https://www.econbiz.de/10008466089

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