... This study demonstrates the informational role of financial reporting in addressing the stewardship emphasis, as part of the decision usefulness objective of financial reporting in the Conceptual Framework for Financial Reporting. Chee Kwong Lau can be contacted at: laucheekwong@gmail.com 18 05...

... Limited 2013 Financial reporting Risk management Risk communication Agency theory ASEAN countries This study examines the impact of the global financial crisis (GFC) 2007-2009 on the key sub-categories of risk disclosure via a longitudinal data set of listed manufacturing companies...

... resulted in significant benefits for the country's financial reporting, in terms of less earnings management and more value relevant earnings. The MASB, together with the FRF make up the new framework for financial reporting in Malaysia. This framework comprises an independent standard‐setting...

...Leopold Bayerlein; Omar Al Farooque Purpose The purpose of this paper is to evaluate the changes of accounting policy choices and the harmonisation of accounting practices for two important financial reporting items within and between three IFRS adopting countries. Furthermore, it aims to address...

... how market reacts to such reporting practices. Originality/value In addition to examining the value relevance of CFS, the paper also examines the impact of incomplete regulations of financial reporting on asset pricing. M.S. Narasimhan can be contacted at: msn@iimb.ernet.in © Emerald Group...

...’ behaviour. Practical implications The results provide a useful input to the proponents of harmonisation in financial reporting, in that Malaysian financial reports do not appear to be influenced by the ethnicity of participating groups. Originality/value This is the first paper to measure...

... that only level of technology, ethnicity of CEO and firm size are found to be significant for both internet financial and environmental disclosures. Ali Saleh Al Arussi can be contacted at: al_arussi@yahoo.com © Emerald Group Publishing Limited 2009 Disclosure Financial reporting Internet...

...Dennis W. Taylor Purpose The objective of this study is to compare the costs to financial statement prepares of making the transition to International Financial Reporting Standards (IFRSs) relative to the benefits to financial statement users from receiving “higher quality” IFRS‐based information...

... conservatism is an important attribute of financial reporting quality because it improves the efficiency of contracting, reduces information asymmetry and improves corporate governance. Findings The empirical results indicate that Hong Kong is the most conservative economy, followed by Taiwan and China...

...Allan Molland; Robert Clift Purpose The purpose of this study was to investigate how senior accounting staff in Victorian local authorities are recording and reporting infrastructure assets (IAs) with their relevant depreciation in General Purpose Financial Reports (GPFRs) and the decisions made...

...Anne Abraham; Hemant Deo; Helen Irvine Purpose This paper aims to focus on a number of unexpected disclosures by major Australian banks, to highlight the subjectivity of financial reports and their failure to present an accurate portrayal of the underlying realities, and to propose that corporate...