International Journal of Managerial and Financial Accounting
Employing 451 annual reports of 2006 from Malaysian public listed companies, this study attempts ... more Employing 451 annual reports of 2006 from Malaysian public listed companies, this study attempts to investigate the organisational factors like company size, its listing status, financial leverage and industrial membership that influence the disclosure of segmental information under the jurisdiction of new FRS 114 (segment reporting). The study is relevant to the introduction of new accounting standard governing the segmental information disclosure in Malaysia. Using non-parametric tests, the study concludes that except for the company size, its financial leverage and industrial membership do have a significant influence on segmental disclosure. The results of this study can be expanded in future for comparing similar variables of public listed companies of other emerging economies.
ABSTRACT The purpose of this instructional resource is to use a non-auditing situation, predictin... more ABSTRACT The purpose of this instructional resource is to use a non-auditing situation, predicting the election of the President of the United States, to help students understand the importance of sample selection in drawing inferences about a population. Of particular focus are the importance of understanding the characteristics of the population, using the appropriate sampling unit, the risks of drawing incorrect inferences about a population, and the power and limitations of sampling. These sampling-selection concepts are also applied to a routine auditing task: the confirmation of accounts receivable.
International Journal of Managerial and Financial Accounting
Employing 451 annual reports of 2006 from Malaysian public listed companies, this study attempts ... more Employing 451 annual reports of 2006 from Malaysian public listed companies, this study attempts to investigate the organisational factors like company size, its listing status, financial leverage and industrial membership that influence the disclosure of segmental information under the jurisdiction of new FRS 114 (segment reporting). The study is relevant to the introduction of new accounting standard governing the segmental information disclosure in Malaysia. Using non-parametric tests, the study concludes that except for the company size, its financial leverage and industrial membership do have a significant influence on segmental disclosure. The results of this study can be expanded in future for comparing similar variables of public listed companies of other emerging economies.
ABSTRACT The purpose of this instructional resource is to use a non-auditing situation, predictin... more ABSTRACT The purpose of this instructional resource is to use a non-auditing situation, predicting the election of the President of the United States, to help students understand the importance of sample selection in drawing inferences about a population. Of particular focus are the importance of understanding the characteristics of the population, using the appropriate sampling unit, the risks of drawing incorrect inferences about a population, and the power and limitations of sampling. These sampling-selection concepts are also applied to a routine auditing task: the confirmation of accounts receivable.
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Papers by Yaser Fallatah