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Standardization of Trading Board Lot: Effect on Price and Liquidity
Published 2017“…In this study we examined the announcement and implementation effect of the standardization of trading board lot event at the Kuala Lumpur Stock Exchange, which saw a reduction of the minimum trading unit from 1000 or 200 units to 100 units. …”
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The effect of acceptability and enforceability of International Financial Reporting Standard (IFRS) on global accounting standard convergence
Published 2014“…In spite the important of the global accounting convergence of IFRS in firms operations of various countries in terms of globalization of financial markets, standardizing the diverse accounting policies around the globe and the facilitation of high quality, transparent and comparable information in financial statements.But then, only few developing and even developed nations give concerned on such global accounting convergence of IFRS.In line with this, the objective of this paper is to examine the effect of two variables i.e.IFRS acceptability and IFRS enforceability on such global accounting convergence of IFRS through the perceptions of preparers and users of financial reporting.Data of the study were collected through self –administered and online survey, in which 300 questionnaire was sent to the preparers and users of financial reporting in Nigeria. …”
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The effect of acceptability and enforceability of International Financial Reporting Standard (IFRS) on global accounting standard convergence
Published 2014“…In spite the important of the global accounting convergence of IFRS in firms operations of various countries in terms of globalization of financial markets, standardizing the diverse accounting policies around the globe and the facilitation of high quality, transparent and comparable information in financial statements.But then, only few developing and even developed nations give concerned on such global accounting convergence of IFRS.In line with this, the objective of this paper is to examine the effect of two variables i.e. …”
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PCN Standard Image (PSI) implementation
Published 2014“…We initiated a project to standardize PCN system, including hardware & software, with the main objectives to have a better evergreen processes and reliable support for business continuity.This project will maintain HMI (Human Machine Interface) and Controller Applications also operation and maintenance process in as is condition.IBU is the first business unit which implemented PCN Standard Image. …”
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MASB Standards: From statutory bodies perspective
Published 2005Get full text
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Monash don: No easy ride for new standards
Published 2011“…NEXT year, Malaysia will move towards adopting the International Financial Reporting Standards (IFRS), a set of standards that will guide companies on how to prepare and disclose financial statements.…”
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Effect of standardization of trading board lot on abnormal liquidity in Malaysian stock market
Published 2019“…This study examines the liquidity reaction surrounding the standardization of trading board lot (STBL) event that was announced and implemented in 2003. …”
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International reporting standards adoption in Nigeria matter arising
Published 2014Get full text
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Accounting for inflation: arguments of recognition in Islamic accounting standards
Published 2017“…The current Islamic Accounting Standards gives little prominence to changes in prices, instead of developing a full blunt standard to address the menace of changes in prices fair value accounting was used.Changes in prices otherwise referred to Inflation may affect and substantially injures sustainability of Islamic financial institutions. …”
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Conference or Workshop Item -
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The extent of compliance with FRS 101 standard: Malaysian evidence
Published 2017“…Purpose: The purpose of this paper is to investigate Malaysian companies' compliance with mandatory accounting standards.Specifically, this study examines the efficacy of agency-related mechanisms on the degree of compliance with Financial Reporting Standards (FRS) 101, Presentation of Financial Statements.It so proceeds by focussing on corporate governance parameters (board characteristics and ownership structure) and other firm characteristics. …”
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Corporate social responsibility, business and human rights standards in Indonesia
Published 2012“…This paper would discuss further about business and human rights standards in the Indonesian context, taken from international, national or sub-national cites. …”
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New improvement in digital forensic Standard Operating Procedure (SOP)
Published 2011Get full text
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Accountants’ perceptions on the adoption of international financial reporting standards in Yemen
Published 2016“…Developments in the global capital market have made the adoption of International Financial Reporting Standard (IFRSs) more significant than ever before.The purpose of this study is to examine the accountants’ perception of IFRSs adoption in Yemen. …”
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Proactive monitoring and compliance with International Financial Reporting Standard in Nigeria
Published 2016“…The study examines how proactive monitoring by regulatory authorities and external auditors affect compliance with International Financial Reporting Standard (IFRS) in Nigeria.Data is hand collected from 154 companies that mandatorily adopted IFRS in the year 2012.The study uses the unweighted index in determining the extent of compliance with the disclosure requirements of 10 standards and uses multiple regressions in examining how proactive monitoring affects compliance with IFRS.The results show that the overall level of compliance is 61% and the regulatory bodies under insurance companies and firms audited by Big-4 auditors significantly and positively affect the level of compliance with IFRS disclosures.The study recommends an increase in vigilant in monitoring compliance with IFRS by the regulatory bodies supervising non-financial firms and by local audit firms to improve compliance.…”
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Library advisor - an information management system on standard cell library
Published 2017Get full text
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Relative Risk Estimation of Tuberculosis with Standardized Morbidity Ratio in Malaysia
Published 2016“…The numbers of TB cases reported keep on increasing from year to year.Moreover, this type of disease can become epidemic and also pandemic if it is not controlled.Disease mapping can be used in controlling and as the prevention strategies for a disease as it can give clear picture of the risk areas.It relies on the modeling used to estimate the relative risk to get an accurate disease map.The purpose of this study is to estimate relative risk for TB disease transmission using the most common statistic used in disease mapping that is Standardized Morbidity Ratio (SMR).This relative risk estimation is applied to TB data in Malaysia.Then this value will be displayed in a map to represent TB risk areas.Perlis shows the lowest risk areas of contracting TB while Sabah & Labuan has the highest risk area.…”
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Adoption of international financial reporting standards in Nigeria: Concepts and issues
Published 2014“…The study was all about the concepts and issues of International Financial Reporting Standards (IFRS) adoption by corporate organisations in Nigeria. …”
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The extent of compliance with MASB standards among Malaysian listed companies
Published 2011“…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. …”
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