Mohd, Kamarun Nisham Taufil; Latif, Rohaida Abdul; … - In: IIUM Journal of Economics and Management 14 (2006) 2, pp. 205-226
This paper examines the value relevance of R&D reporting among public listed companies in Malaysia for 2000 and 2001, subsequent to the introduction of FRS 109, Accounting for Research and Development (formerly known as MASB 4) which became effective in 1999. Beginning January 2006, FRS 138,...
