Journal of Financial Reporting and Accounting: Volume 6 Issue 1

Disclosure of Voluntary Accounting Ratios by Malaysian Listed Companies

Azrul Bin Abdullah, Ku Nor Izah Ku Ismail

Accounting ratios are believed to be of fundamental importance in financial analysis, and therefore are useful addition to financial reports. This paper examines the reporting of…

Ethics of Future Accounting Professionals: Evidence from Malaysia

Nur Barizah Abu Bakar, Suhaiza Ismail, Suaniza Mamat

A strong ethical sense needs to be imbued in potential entrants to the accountancy profession. This paper explores the ethical attitudes of the final year accounting students in…

Managerial Ownership Structure and Earnings Management

Chi‐Yih Yang, Hung‐Neng Lai, Boon Leing Tan

This study examines the relation between managerial ownership structure and earnings management. Unlike previous research which treats insiders as a homogeneous group, we further…

Internship and Audit Expectation Gap Among Undergraduate Students in Universiti Utara Malaysia

Azham, Ali, Lee Teck Heang, Rosli Mohamad, Marianne Ojo

The accounting profession has long faced the issue of an audit expectation gap; being the gap between the quality of the profession’s performance, its objectives and results, and…

The Effect of Free Cash Flow Agency Problem on the Value Relevance of Earnings and Book Value

Aulia Fuad Rahman, Norman Mohd‐Saleh

Prior research identifies free cash flow (FCF) as one source of agency problems between managers and shareholders. Managers of firms with high FCF and of low growth opportunity…

Regulatory Profit Targets and Earnings Management in Initial Public Offerings: The Case of Malaysia

Norashikin Ismail, Pauline Weetman

We examine the extent of earnings management associated with meeting forecasts made in IPO prospectuses in a developing economy where government regulation requires a profit…