This paper examines why a sample of Singaporean listed companies voluntarily report Value Added Statements (VASs) in their annual reports. Given prior studies regarding the factors motivating disclosure of VASs in Australia, this study seeks to compare its findings with those prior studies. The...

This study examines the perceptions of Malaysian investment analysts on the usefulness of statement of cash flows compared with other sections in the annual report. Namely, the Chairperson's Statement, Director's Report, Profit & Loss Account, Balance Sheet, Auditor's Report, and the Notes to...

This study revisits the issue of the usefulness of the Statement of Cash Flows (SCF) by examining the perceptions of mutual fund investment analysts in India on the relative usefulness of the Income Statement, Balance Sheet, Notes to the financial statements and reports of Chairperson,...

The objective of this study is to undertake a qualitative study to examine the influence of religion, specifically Islam, on corporate governance statement disclosure in the annual reports of three major Malaysian banks, both conventional and Islamic banks. It has been argued that given the...

This study examines the incentives motivating listed companies in Malaysia to voluntarily choose the Direct Method over the Indirect Method in reporting cash flow from operating (CFO) activities in their 1997 annual financial reports following the adoption of the IAS 7 (Revised) Statement of...

This study examines the influence of culture on Corporate Governance Statement disclosure in the annual reports of the major airline companies in Malaysia and Australia. The cultural research of Hofstede (1980) and the accounting value dimensions of Gray (1988) imply that Malaysian Airlines,...