Purpose – The study aims to examine the scope and extent of technological and management accounting innovation in Malaysia by identifying the stage of development of practice in industrial companies. Further, it seeks to investigate the factors determining their adoption of technological and...

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...

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 current changes. To do this they need to reconsider...

Purpose – The purpose of this paper is to examine the extent to which “corporate governance” and “conservatism” variables can contribute to the predictive ability of corporate financial disclosures. Design/methodology/approach – Multiple discriminant analysis is used to differentiate...

Purpose – The purpose of this paper is to investigate the relationship between narrative disclosures and corporate performance based on Australian evidence. In particular it builds a model which discriminates between good and poor performing companies based on their corporate narratives....

As one of the main purposes of financial statements is to provide relevant information for investors, relationships between share prices and accounting variables have been widely researched. Early studies focus mainly on earnings, but attention has turned in recent years to valuation models that...

The move towards a full self-assessment tax regime in Australia has brought with it a greater representation of, and expanded role for tax practitioners. Given that the resolution of many tax issues present significant ethical dilemmas for tax practitioners in their role as the moral agent of...

This paper investigates the impact of voluntary disclosures on sell-side analyst stock recommendations. It uses content analysis method to measure quality of information disclosures and emphasis on particular themes. The focus of this study is on changes in analyst recommendations and the new...