Journal of Financial Reporting and Accounting: Volume 7 Issue 1

Value Relevance of Book Value and Earnings: Evidence from Two Different Financial Reporting Regimes

Mohd Halim Kadri, Rozainun Abdul Aziz, Muhd Kamil Ibrahim

This study aimed at investigating the value relevance of book value and earnings and the relationship between earnings and operating cash flow of two different financial reporting…

Intellectual Capital Reporting and Corporate Characteristics of Public‐Listed Companies in Malaysia

Foong Soon Yau, Loo Sin Chun, Rajeswary Balaraman

This study examines the extent and nature of voluntary intellectual capital (IC) disclosure by public‐listed companies in Malaysia and how the disclosure may be explained by the…

Introducing Tax Education in Non‐Accounting Curriculum in Higher Education: Survey Evidence

Anis Barieyah Mat Bahari, Lai Ming Ling

This study aims (i) to assess the quest for tax education among working adults that pursuing off‐campus non‐accounting program, (ii) to analyze the level of tax knowledge among…

Family Business, Board Dynamics and Firm Value: Evidence from Malaysia

Noor Afza Amran, Ayoib Che Ahmad

Most research concentrating on family and non‐family businesses with firm performance is conducted overseas with little research actually taking place in Malaysia. Thus, this…

Goodwill Accounting in Malaysia and the Transition to IFRS – A Compliance Assessment of Large First Year Adopters

Tyrone M. Carlin, Nigel Finch, Nur Hidayah Laili

Prior to the adoption of an IFRS based reporting framework in Malaysia, no binding standard governing goodwill had ever been implemented. After several decades in which a laissez…