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A Study On The Awareness of E‐Commerce Amongst The Bachelor of Accountancy Students in Public Universities in Klang Valley

Noor Mohamed Zawawi, Siti; Norzehan Syed Yusuf, Sharifah; … - In: Journal of Financial Reporting and Accounting 2 (2004) 1, pp. 31-42

This study is to find the students’ awareness on e‐commerce, and the focus is on students pursuing Bachelor of Accountancy in Klang Valley universities. Questionnaires were distributed and only 551 out of 1000 responded. The data were analysed using Statistical Package for Social Science...

Persistent link: https://www.econbiz.de/10014869517

An Exploratory Study On English Language Proficiency And Academic Performance In The Context Of Globalization Of Accounting Education

Khadijah AlHaddad, Sharifah; Mohamed, Mahfudzah; Musa … - In: Journal of Financial Reporting and Accounting 2 (2004) 1, pp. 55-71

The academic achievement of Malaysian students being non‐English proficient have long been a major national education concern in Malaysian in the last decade. This among other factors culminated in the recent change in the Malaysian national education policy on English as a medium of...

Persistent link: https://www.econbiz.de/10014869519

Language And Content Complexities Encountered By Students In Taxation Courses

Ern Chen, Loo; Juan Keng, Ho - In: Journal of Financial Reporting and Accounting 2 (2004) 1, pp. 73-87

complexities. This study is on students pursuing taxation courses at the tertiary level in Malaysia, where the medium of … materials on taxation in Malaysia are mainly in English, and taxation courses are taught and assessed in English, a reasonably …

Persistent link: https://www.econbiz.de/10014869520

The Driving Forces Behind Malaysian Corporate Social Reporting

Mohamed Zain, Mustaffa - In: Journal of Financial Reporting and Accounting 2 (2004) 1, pp. 89-111

seeks to understand why corporations in Malaysia are disclosing social information in their annual report. Semi structured …

Persistent link: https://www.econbiz.de/10014869521

Corporate Failure Prediction: An Investigation of PN4 Companies

Adibah Wan Ismail, Wan; Adzrin Raja Ahmad, Raja; Anuar … - In: Journal of Financial Reporting and Accounting 3 (2005) 1, pp. 1-16

This paper investigates twenty financial ratios to develop a local financial failures prediction model. The study covers the period of 1993‐2001. We used mean and comparison of difference to the data set of fiveyears before the failures to identify the most superlative ratios. From these...

Persistent link: https://www.econbiz.de/10014869522

Corporate Reporting on Minority Shareholders Information And Its Implication on Shareholders Activism in Malaysia

Mohd Fahmi, Fazlina; Omar, Normah - In: Journal of Financial Reporting and Accounting 3 (2005) 1, pp. 17-39

The objectives of the current study are of two folds; dealing firstly with the commitment of the listed companies in reporting minority shareholders’ information in their corporate annual report and secondly to determine the implication of such reporting practices towards shareholders activism...

Persistent link: https://www.econbiz.de/10014869523

Do Malaysian Banks Manage Earnings Through Loan Loss Provisions?

Ghafar b. Ismail, Abd.; Shah Shaharudin, Roselee; … - In: Journal of Financial Reporting and Accounting 3 (2005) 1, pp. 41-47

. All of these studies were conducted on banks outside of Malaysia. This study looks specifically at Malaysian banks, and … uses a model based on bank‐specific and macroeconomic factors that are peculiar to Malaysia. It concludes that Malaysian …

Persistent link: https://www.econbiz.de/10014869524

Income Smoothing and Market Perception of Accounting Numbers: An Empirical Investigation of Extraordinary Items

Adibah Wan Ismail, Wan; Anuar Kamarudin, Khairul; Kamil … - In: Journal of Financial Reporting and Accounting 3 (2005) 1, pp. 49-70

This paper examines issues related to the reporting of extraordinary items in the financial statements of Malaysian companies. The first issue concerns the change of accounting standards on extraordinary items, which has limited the scope of extraordinary items. It is found that there are...

Persistent link: https://www.econbiz.de/10014869525

Tax Literacy and Tax Awareness of Salaried Individuals in Sabah and Sarawak

Kamaluddin, Amrizah; Madi, Nero - In: Journal of Financial Reporting and Accounting 3 (2005) 1, pp. 71-89

The central issue of this study is to gauge the general level of tax literacy among salaried taxpayers in Sabah and Sarawak. This study is undertaken to shed light on our preparedness to face the challenge posed by the implementation of Self Assessment System (SAS) on salaried taxpayers...

Persistent link: https://www.econbiz.de/10014869526

The New Issue Puzzle in Malaysia: Performance and Earnings Management

Abdul Rahman, Rashidah; Razazila Wan Abdullah, Wan - In: Journal of Financial Reporting and Accounting 3 (2005) 1, pp. 91-110

The current study seeks to answer the puzzle as to why firms issuing equity produce poor returns to investors in the long run by exploring whether the post issue performance is being influenced by the potential opportuities of earnings management during the period prior to public listing. Using...

Persistent link: https://www.econbiz.de/10014869527