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Style of information usage and use of accounting information: a Malaysian study
Azrina bt Mohd Yusof @ Ghani, Nor; Shu Hui, Wee; Kamal … - In: Asian Review of Accounting 20 (2012) 1, pp. 20-33
Purpose – Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to...
Persistent link: https://www.econbiz.de/10014675860
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Management accounting practices and the turnaround process
Hasniza Haron, Noor; Kamal Abdul Rahman, Ibrahim; … - In: Asian Review of Accounting 21 (2013) 2, pp. 100-112
Purpose – The paper aims to provide a longitudinal view of successful turnaround phases and of how management accounting practices played a significant role in improving performance in one company. Design/methodology/approach – The company provided internal documents to cover the period of...
Persistent link: https://www.econbiz.de/10014675888
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Costs-benefits of adoption of IFRSs in countries with different harmonization histories
Taylor, Dennis W. - In: Asian Review of Accounting 17 (2009) May, pp. 40-58
Purpose – The objective of this study is to compare the costs to financial statement prepares of making the transition to International Financial Reporting Standards (IFRSs) relative to the benefits to financial statement users from receiving “higher quality” IFRS-based information...
Persistent link: https://www.econbiz.de/10004994379
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Costs‐benefits of adoption of IFRSs in countries with different harmonization histories
Taylor, Dennis W. - In: Asian Review of Accounting 17 (2009) 1, pp. 40-58
Purpose – The objective of this study is to compare the costs to financial statement prepares of making the transition to International Financial Reporting Standards (IFRSs) relative to the benefits to financial statement users from receiving “higher quality” IFRS‐based information...
Persistent link: https://www.econbiz.de/10014675816
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Management accounting practices and the turnaround process
Haron, Noor Hasniza; Rahman, Ibrahim Kamal Abdul; … - In: Asian Review of Accounting 21 (2013) April, pp. 100-112
Purpose – The paper aims to provide a longitudinal view of successful turnaround phases and of how management accounting practices played a significant role in improving performance in one company. Design/methodology/approach – The company provided internal documents to cover the period of...
Persistent link: https://www.econbiz.de/10010814488
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Ethnicity and accounting conservatism: Malaysian evidence
Yunos, Rahimah Mohamed; Ismail, Zubaidah; Rahman, … - In: Asian Review of Accounting 20 (2012) March, pp. 34-57
Purpose – The purpose of this paper is to empirically test the association between two ethnic groups: Bumiputera directors and Chinese directors, on the incidence of accounting conservatism. Design/methodology/approach – A panel data analysis of financial statement data was conducted for 300...
Persistent link: https://www.econbiz.de/10010592180
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Style of information usage and use of accounting information: a Malaysian study
Nor Azrina Mohd Yusof @ Ghani; Hui, Wee Shu; Rahman, … - In: Asian Review of Accounting 20 (2012) March, pp. 20-33
Purpose – Since the 1990s, there has been a growing interest in style of information usage. However, most studies on style of information usage are conducted in developed countries. There is limited research on style of information usage in developing countries. The purpose of this paper is to...
Persistent link: https://www.econbiz.de/10010592182