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Keywords: FRS 101
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Journal Articles
Journal of Applied Accounting Research (2017) 18 (1): 87–115.
Published: 13 February 2017
... (FRS) 101, Presentation of Financial Statements. It so proceeds by focussing on corporate governance parameters (board characteristics and ownership structure) and other firm characteristics. Design/methodology/approach Using data drawn from a sample of 105 Malaysian companies listed on the ACE...
