Factors influencing voluntary disclosure: empirical evidence from shariah approved companies / A. A. Ousama and A. H. Fatima

QR Code

Factors influencing voluntary disclosure: empirical evidence from shariah approved companies / A. A. Ousama and A. H. Fatima

The objective of the current study is to examine the relationship between the extent of voluntary disclosure (i.e. overall, conventional and Islamic disclosure items) and firm-specific characteristics (i.e. size, ownership structure, audit firm and industry) of Shariah Approved Companies (ShAC). The...

Full description

Bibliographic Details
Main Authors:	Ousama, Abdulrahman Anam, Abdul Hamid, Fatima
Format:	Article
Language:	English
Published:	Universiti Teknologi MARA Cawangan Selangor 2010
Subjects:	Accounting. Bookkeeping Managerial accounting
Online Access:	https://ir.uitm.edu.my/id/eprint/30641/

Similar Items

Factors influencing voluntary disclosure: empirical evidence from Shariah approved companies
by: Abdulrahman Anam , Ousama, et al.
Published: (2010)

Contingencies influencing management accounting practice: a Yemen-based empirical study / Ahmed Abdullah Saad Al-Dhubaibi …[et al.]
by: Al-Dhubaibi, Ahmed Abdullah Saad, et al.
Published: (2014)

Role of management accounting practices in creating values: a case study of Asia highway / Mohd Nur Hakim Bahaman and Ibrahim Kamal Abdul Rahman
by: Bahaman, Mohd Nur Hakim, et al.
Published: (2014)

Voluntary disclosure by Shariah approved companies: an exploratory study
by: Ousama, Abdulrahman Anam, et al.
Published: (2010)

Implications of Shariah on the voluntary disclosure of Indonesian listed companies
by: Annuar, Hairul Azlan
Published: (2014)

Management accounting and human behaviour / Aris Kefli Mohamad Yusof
by: Mohamad Yusof, Aris Kefli
Published: (1992)

Voluntary disclosure and company characteristics of Indonesian listed company: comparison of Shariah and non-Shariah compliant company
by: Nugraheni, Peni, et al.
Published: (2011)

The role of management accounting in a turn around strategy / Adibah Jamaluddin, Nurul Izwah Mohd Husin and Normah Omar.
by: Jamaluddin, Adibah, et al.
Published: (2018)

Transformation of the roles and tasks of management accountants in a Malaysian organization / Zairul Nurshazana Zainuddin, Suzana Sulaiman and Sharifah Fadzlon Abdul Hamid
by: Zainuddin, Zairul Nurshazana, et al.
Published: (2014)

Theoretical framework on management accounting and organisational change / Tuan Zainun Tuan Mat
by: Tuan Mat, Tuan Zainun
Published: (2014)

Variations in management accounting practices: explanatory factors / Ahmed Abdullah Saad Al-Dhubaibi …[et al.]
by: Al-Dhubaibi, Ahmed Abdullah Saad, et al.
Published: (2015)

Strategic management accounting and information technology competency on customer service process performance in local government agencies / Jamaliah Said ... [et al.]
by: Said, Jamaliah, et al.
Published: (2012)

The major impacts of change from cash to accrual accounting in the public sectors / Nik Zam Nik Wan
by: Nik Wan, Nik Zam
Published: (2005)

Factors influencing corporate voluntary disclosures in Malaysia
by: Ahmed Haji, Abdifatah, et al.
Published: (2013)

Analysis of the true and fair view concept: an Islamic perspective
by: Salihin, Abang, et al.
Published: (2015)

An Islamic perspective on the true and fair view override principle
by: Salihin, Abang, et al.
Published: (2014)

The impact of direct benefits of control on the price informative value of voluntary information disclosure: an empirical study of the Iranian public listed companies
by: Zandi Pour Joopari, GholamReza, et al.
Published: (2012)

The impact of direct benefits of control on the price informative value of voluntary information disclosure: An empirical study of the Iranian public listed companies
by: Zandi Pour Joopari, GholamReza, et al.
Published: (2012)

Do external auditors perform a corporate governance role in emerging markets? Evidence from East Asia / Joseph P. H. Fan and T.J. Wong
by: Fan, Joseph P. H., et al.
Published: (2003)

Usefulness of intellectual capital information: preparers' and users' views
by: Abdulrahman Anam , Ousama, et al.
Published: (2011)

Effects on intellectual capital information disclosed in annual reports on market capitalisation: evidence from Bursa Malaysia
by: Abdulrahman Anam , Ousama, et al.
Published: (2011)

An exploratory study on the usefulness of intellectual capital information: academic' perception
by: Abdulrahman Anam, Ousama, et al.
Published: (2011)

The quality and determinants of voluntary disclosures in annual reports of Shari'ah compliant companies in Malaysia
by: Mohd Ghazali, Nazli Anum
Published: (2013)

Management accounting today: a perspective for tomorrow / Nikhil Chandra Shil, Mahfuzul Hoque and Mahmuda Akter
by: Shil, Nikhil Chandra, et al.
Published: (2014)

Sharing an experience: field study methods to understand management accounting practices in a changing environment / Sujatha Perera
by: Perera, Sujatha
Published: (2005)

Knowledge activism by CPAs in public sector organisations / Dennis W. Taylor
by: Taylor, Dennis W.
Published: (2004)

Conceptual analysis of value-based management and accounting: with reference to Japanese practices / Akira Nishimura
by: Nishimura, Akira
Published: (2007)

Determinants of corporate governance characteristics influencing price and non-price informative voluntary disclosures: evidence from Iran
by: Zandi Pour Joopari, GholamReza, et al.
Published: (2010)

Environmental disclosure quality: examining the impact of the stock exchange of Malaysia's listing requirements
by: Fatima, A. H., et al.
Published: (2015)

The influence of governance structure on sustainability disclosure: empirical evidence from federal statutory bodies / Redvin Bilu, Asmah Abdul Aziz and Faizah Darus
by: Bilu, Redvin, et al.
Published: (2016)

Voluntary disclosure in Malaysian corporate annual reports
by: Mohd Ghazali, Nazli Anum
Published: (2009)

Voluntary disclosure in Malaysian corporate annual reports: views of stakeholders
by: Mohd Ghazali, Nazli Anum
Published: (2008)

Perpetuating traditional influences: voluntary disclosure in Malaysia following the economic crisis
by: Mohd Ghazali, Nazli Anum, et al.
Published: (2006)

Incentives for disclosure of accounting information in public sector: A literature survey
by: Abu Bakar, Nur Barizah, et al.
Published: (2011)

Some evidence of environmental reporting by Shari'ah compliant companies in Malaysia
by: Annuar, Hairul Azlan, et al.
Published: (2009)

The effect of award on CSR disclosures in annual reports of Malaysian PLCs
by: Anas, Abdirahman, et al.
Published: (2015)

Tax fairness in a developing country: perceptions of Malaysian tax agents / Azwanis Azemi … [et al.]
by: Azemi, Azwanis, et al.
Published: (2020)

Independence from the perspective of Shari’ah Committee
by: Zainal Abidin, Nor Hafizah, et al.
Published: (2019)

Longitudinal case study of fixed revenue accounting at a Japanese semiconductor distributor / Kenichi Suzuki, Kohsuke Matsuoka and Hiromune Ishii.
by: Suzuki, Kenichi, et al.
Published: (2017)

Benefits of switching from activity- based costing to resource consumption accounting: evidence from a power generator manufacturing plant / Suaad Jassem
by: Jassem, Suaad
Published: (2019)