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Defining goodwill: a practice perspective

Giuliani, Marco; Brännström, Daniel - In: Journal of Financial Reporting and Accounting 9 (2011) 2, pp. 161-175

Purpose – The purpose of this paper is to identify a definition of goodwill related to how companies describe their purchased goodwill. It focuses on whether there is any consistency in how firms define goodwill in practice in the first year of mandatory application of International Financial...

Persistent link: https://www.econbiz.de/10014869578

Income Smoothing and Market Perception of Accounting Numbers: An Empirical Investigation of Extraordinary Items

Adibah Wan Ismail, Wan; Anuar Kamarudin, Khairul; Kamil … - In: Journal of Financial Reporting and Accounting 3 (2005) 1, pp. 49-70

This paper examines issues related to the reporting of extraordinary items in the financial statements of Malaysian companies. The first issue concerns the change of accounting standards on extraordinary items, which has limited the scope of extraordinary items. It is found that there are...

Persistent link: https://www.econbiz.de/10014869525

Comparisons on selected ratios between IFRS and US GAAP companies

Bao, Da‐Hsien; Lee, Jooh; Romeo, George - In: Journal of Financial Reporting and Accounting 8 (2010) 1, pp. 22-34

Purpose – The purpose of this paper is to provide evidence of the effect of the differences related to reporting inventory, property plant and equipment, intangible assets, and development costs between International Financial Reporting Standards (IFRS) and US Generally Accepted Accounting...

Persistent link: https://www.econbiz.de/10014869560

IFRS – preparedness of Indian banking industry

Firoz, Mohammad - In: Journal of Financial Reporting and Accounting 9 (2011) 1, pp. 47-53

Purpose – The purpose of this paper is to analyze the preparations carried out by the Indian banking industry for the implementation of the International Financial Reporting Standards on and after 1 April 2011. Design/methodology/approach – The paper is based upon the critical analysis of...

Persistent link: https://www.econbiz.de/10014869571

Inflection points in the development of IAS 38

Ienciu, Nicoleta Maria; Matis, Dumitru - In: Journal of Financial Reporting and Accounting 12 (2014), pp. 62-75

Purpose – This paper aims to identify the main inflexion points recorded into development of international accounting standards, case of IAS 38. Design/methodology/approach – The paper takes the form of a conceptual discussion and graphical analysis. The main research method consisted of...

Persistent link: https://www.econbiz.de/10010814937

Inflection points in the development of IAS 38

Maria Ienciu, Nicoleta; Matiş, Dumitru - In: Journal of Financial Reporting and Accounting 12 (2014) 1, pp. 62-75

Persistent link: https://www.econbiz.de/10014869670

Introducing Tax Education in Non-Accounting Curriculum in Higher Education: Survey Evidence

In: Journal of Financial Reporting and Accounting 7 (2009) 1, pp. 37-51

This study aims i) to assess the quest for tax education among working adults that pursuing off-campus non-accounting program, ii) to analyze the level of tax knowledge among the working adults, iii) to elicit the relevant tax topics to be taught should tax education be integrated into...

Persistent link: https://www.econbiz.de/10010308283

Tax waiver year effect on earnings management practices in Malaysia

Hashim, Jafni; Haniff, Mohd Nizal; Rahman, Ibrahim … - In: Journal of Financial Reporting and Accounting 10 (2012), pp. 171-189

about from the introduction of the Self Assessment System (SAS) by the Inland Revenue Board of Malaysia (IRBM) in the year …/value – The findings of this paper contribute to the sparse literature on tax-induced earnings management practices in Malaysia …

Persistent link: https://www.econbiz.de/10010611028

Efficiency of Islamic and conventional banks in Malaysia

Ismail, Farhana; Majid, M. Shabri Abd.; Rahim, Rossazana Ab. - In: Journal of Financial Reporting and Accounting 11 (2013), pp. 92-107

commercial banks over the period of 2006 to 2009 in Malaysia. Design/methodology/approach – Data envelopment analysis (DEA) was … determine factors influencing the efficiency of Islamic and conventional banks in Malaysia. Findings – The DEA results reveal …

Persistent link: https://www.econbiz.de/10010814935

An appraisal on the business success of entrepreneurial asnaf: An empirical study on the state zakat organization (the Selangor Zakat Board or Lembaga Zakat Selangor) in Malaysia

Muhamat, Amirul Afif; Jaafar, Norlida; Rosly, Hardi Emrie; … - In: Journal of Financial Reporting and Accounting 11 (2013), pp. 51-63

programme in other places, even within Malaysia. The limitation for the study is in terms of solid support from the respective … receive financial assistance from the state zakat organization in Malaysia, which means the information is derived from the …

Persistent link: https://www.econbiz.de/10010688448