This study examines economic rational for auditor switch and its impact on share revaluation of 51 switched firms main board of Bursa Malaysia for the post crisis period (1997-2002). This study adopted both logistic regression model and event study methodology to examine the determinants of...

eXtensible business reporting language (XBRL) is increasingly used for reporting to shareholders, filing with stock exchange regulators and for decision making and taxation purposes. This paper provides a macro analysis of the use of XBRL in the USA and UK and highlights some directions for...

Hewlett-Packard Co. (HP) is a comprehensive case on financial statement analysis (accounting for decision analysis) within international context. After analysing the financial statements and relevant disclosures notes of HP, HP is a US company listed on New York Stock Exchange, you are required...

Organisations have to confront with new developments brought about by the shift of industrial age competition to information age competition. As a result of this, certain assumptions with regard to the running and measurement of organisational performance have become obsolete. Information...

Purpose – Drawing on agency theory and legitimacy theory perspectives, the purpose of this paper is to investigate the influence of board characteristics on sustainability reporting of listed companies in the Colombo Stock Exchange (CSE), Sri Lanka. Design/methodology/approach –A sample of...

The purpose of this study is to investigate the effect of ownership structure on derivatives' use policy. Using data for 262 French non-financial listed firms, the results show that the two decisions of whether to use derivatives or not and the extent of derivatives use are not affected by the...

This empirical research involves determination on customers’ confidence on hotel’s custodian of customers’ personal information as Kao et al. (2008) suggests that increase customers’ confidence may enhance customers’ satisfaction experiential value and may...

This paper uses the institutional theory framework to explain the current corporate governance reforms in Malaysia between 1998 and 2004. It explores the roles played by both existing and new institutions in promulgating regulations and voluntary codes on corporate governance. It is argued that...