This study examines the level of changes in management accounting practices (MAP) in Malaysian manufacturing companies and investigates the factors determining the change in management accounting and control systems (MACS). The data are collected using a mailed questionnaire survey to...

Explores whether the firm’s discretionary narrative disclosures measure its financial risk of bankruptcy. Specifically examines the existence of an association between the content of the chairman’s statement and firm failure. Show that these statements are closely associated with financial...

Adopts an empirical approach to demonstrate that a marked difference exists between the terms “readability” and “understandability”, suggesting that “reading ease”, as measured by formulae like FLESCH and LIX based on word and sentence complexity, conveys data which may be different...

There has been limited study to date of the effectiveness of alternative methods of presenting accounting information for financial decision purposes. Explores the relative usefulness of the schematic face, compared with conventional presentation formats, for communicating the multivariate...

Purpose – The study aims to explore the use of alternative measures of “understandability” on accounting texts. This includes the meaning identification test (MIT) and the sentence verification technique (SVT), which have not previously been used by accounting researchers, as well as...

Purpose – The obfuscation hypothesis suggests that under‐performing firms will tend to obscure the meaning of their corporate narratives by deliberately adopting a textual complexity, most readily apparent through poor readability and the use of unnecessarily difficult language. This paper...

Purpose – The purpose of this study is to examine undergraduate accounting students' perceptions of factors contributing to plagiarism activities. Design/methodology/approach – Survey methods were used to investigate the prominence of different factors, and any differences associated with...

Purpose – The purpose of this paper is to examine the extent to which the environmental disclosures in annual reports of companies listed on the Kuala Lumpur Stock Exchange are associated with corporate characteristics. Design/methodology/approach – A rating system for environmental...

Purpose – 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...

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...