The extent of compliance with MASB standards among Malaysian listed companies

• Main Authors: Abdul Rahman, Azhar, Ku Ismail, Ku Nor Izah, Abdullah, Shamsul Nahar, Wan Hussin, Wan Nordin
• Format: Monograph
• Language: English; English
• Published: Universiti Utara Malaysia 2011
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/8109/1/aZ.pdf; http://repo.uum.edu.my/8109/3/1.AZHAR%20ABDUL%20RAHMAN.pdf; http://repo.uum.edu.my/8109/; http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000780138

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 MASB accounting standards. Using data drawn from a sample of 170 Malaysian companies liste...