... to be used in achieving its strategic objectives, several factors need to be considered which include: Wagdy M. Abdallah can be contacted at: abdallwa@shu.edu © Emerald Group Publishing Limited 2009 Transfer pricing Intangible assets Electronic commerce Accounting Accounting standards...

...Mohammad Talha; Abdullah Sallehhuddin; Junaini Mohammad Purpose This paper seeks to investigate the level of competitive disadvantage experienced by Malaysian listed companies by disclosing segmental information as required by the new accounting standard on segments disclosure by Malaysian...

... as a component of the consolidated equity, this paper demonstrates how the criterion used to allocate income can influence on the consolidated financial statements and, thereby, analysis based these financial statements. INTRODUCTION The Conceptual Framework project of the U.S. s Financial Accounting Standards...

..., existence of audit committee, and auditor‐type are consistently positively related to the extent of corporate mandatory disclosure. Further research opportunities are suggested. © Emerald Group Publishing Limited 2005 New Zealand Financial reporting Disclosure Legislation Accounting standards...

...Mostafa A. El Shamy; Metwally A. Kayed This study examines the value relevance of earnings and Book values derived under the Kuwaiti accounting system that assures a complete compliance with the International Accounting Standards. Using a valuation model provided by Ohlson (1995), the study uses...