Purpose–This study examines the intangible assets value of the Malaysian market. It
measures the relationship between intangible assets and corporate market value of …

The issue of value relevance of intangibles non-current assets (NCA) is important in the
financial reporting literature due to the ever increasing interest in the components of …

Recent empirical work suggested that the ability of accounting numbers to explain the
relationship between accounting numbers and stock prices has deteriorated over the past …

The increasing demands placed on businesses to fulfill its social responsibilities have
heightened interests in corporate donations. Corporate donations exist when a corporation …

Failure in reflecting the impact of intangibles on financial statements on the current and
future market value of the company leads an investor that financial statements are …

This study examines the relative value relevance of earnings and book value in two Asian
countries with similar accounting systems, Malaysia and Singapore. Based on the …

Kajian lepas mendapati peZaporan segmen adalah relevan untuk menilai risiko dan
puZangan bag; firma yang mempunyai kepelbagaian aktiviti dan beroperasi di pelbagai …

In this paper, we investigate the information content of non-current assets (NCA) among
firms listed on the main board of Bursa Malaysia. Specifically, we investigate the information …

This study aims to determine whether managerial ownership of Malaysian firms listed on the
main board of Bursa Malaysia moderates the relationship between goodwill disclosure and …

This study examines the relative value relevance of earnings and book value in two Asian
countries with similar accounting systems, Malaysia and Singapore. Based on the …