The influence of corporate characteristics on the extent of compliance with MASB Standards among Malaysian listed companies

• Main Authors: Abdul Rahman, Azhar, Ku Ismail, Ku Nor Izah, Wan Hussin, Wan Nordin
• 格式: Conference or Workshop Item
• 语言: English
• 出版: 2010
• 主题: HF5601 Accounting
• 在线阅读: http://repo.uum.edu.my/2639/1/Azhar_Abdul_Rahman%2C_Ku_Nor_Izah_Ku_Ismail_%26_Wan_Nordin_Wan_Hussin_011.pdf; http://repo.uum.edu.my/2639/; http://www.ukm.my/miicema/

This paper contributes to our understanding of compliance with mandatory accounting standards. Specifically, we examine the efficacy of agency related mechanisms on the degree of disclosure compliance with the Malaysian Accounting Standards Board(MASB) accounting standards. Using data drawn from a...