Journal of Financial Reporting and Accounting: Volume 3 Issue 1

Corporate Failure Prediction: An Investigation of PN4 Companies

Wan Adibah Wan Ismail, Raja Adzrin Raja Ahmad, Khairul Anuar Kamarudin, Rusliza Yahaya

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…

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

Fazlina Mohd Fahmi, Normah Omar

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…

Do Malaysian Banks Manage Earnings Through Loan Loss Provisions?

Abd. Ghafar b. Ismail, Roselee Shah Shaharudin, Ananda R. Samudhram

The 1988 Basle regulations are meant to synchronise banking regulations worldwide and add to the stability of the global banking system. Basle II, due to be released in 2006…

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

Wan Adibah Wan Ismail, Khairul Anuar Kamarudin, Muhd Kamil Ibrahim

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…

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

Amrizah Kamaluddin, Nero Madi

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…

The New Issue Puzzle in Malaysia: Performance and Earnings Management

Rashidah Abdul Rahman, Wan Razazila Wan Abdullah

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…

Timeliness of Local Authorities’ Financial Reports

Norkhazimah Ahmad, Asmah Abdul Aziz

This study examines audit lags of local authorities in Johor from 1990 to 2001. In addition, it also investigates the association of audit lag with functioning pattern of local…