Asia-Pacific Management Accounting Journal最新文献_第10页

The Effect of Performance and Corporate Governance to Risk Disclosure among Listed Companies in Malaysia 马来西亚上市公司绩效与公司治理对风险披露的影响

Asia-Pacific Management Accounting Journal Pub Date : 2021-04-30 DOI: 10.24191/apmaj.v16i1-06

Ag Kaifah Riyard bin Kiflee, M. Khan

{"title":"The Effect of Performance and Corporate Governance to Risk Disclosure among Listed Companies in Malaysia","authors":"Ag Kaifah Riyard bin Kiflee, M. Khan","doi":"10.24191/apmaj.v16i1-06","DOIUrl":"https://doi.org/10.24191/apmaj.v16i1-06","url":null,"abstract":"The objective of this study was to determine the presence of risk information within the annual report of Malaysian non-financial listed companies and empirically extend the current literature of corporate governance and risk disclosure by incorporating an interaction effect in the model. The study found that listed companies in Malaysia experienced a positive upward trend in terms of risk disclosure practice for 10 years (2008-2017). A total of 166 companies were randomly extracted from Main Board of Bursa Malaysia from 2008 to 2017. This study used content analysis, descriptive statistics and multiple regression to explain the relationship between corporate governance and risk disclosure with the effect of the interaction variable. The study also found positive and significant relationship between board independence, board size and board gender with risk disclosure practice. It is also revealed that attainment discrepancies positively influence the relationship between corporate governance and risk disclosure practices among listed companies in Malaysia. Keywords: risk disclosure, annual report, corporate governance, interaction variable, content analysis","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49011879","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 3

Usefulness of Management Accounting Information in Decision Making Among SMEs: The Moderating Role of Cloud Computing 管理会计信息在中小企业决策中的有用性：云计算的调节作用

Asia-Pacific Management Accounting Journal Pub Date : 2021-04-30 DOI: 10.24191/apmaj.v16i1-04

Ruhanita Maelah, Mohammed Fadil Farhan Al Lami, Gheyath Ghassan

{"title":"Usefulness of Management Accounting Information in Decision Making Among SMEs: The Moderating Role of Cloud Computing","authors":"Ruhanita Maelah, Mohammed Fadil Farhan Al Lami, Gheyath Ghassan","doi":"10.24191/apmaj.v16i1-04","DOIUrl":"https://doi.org/10.24191/apmaj.v16i1-04","url":null,"abstract":"Small and medium sized enterprises (SMEs) are the biggest contributors to the Malaysian economy with more than a third of total gross domestic product (GDP) delivered by these industries. In a competitive business environment, SMEs need to utilize information and technology in making decisions. This study aimed to see the relationship between management accounting information (MAI), decision-making, and cloud computing among SMEs in Malaysia. A quantitative research design utilizing survey questionnaires were used to collect the data. The survey was conducted on 384 Malaysian small and medium-sized enterprises in various sectors. The study obtained 105 useable responses which were analysed using Smart PLS 3.0 (Partial Least Square). The study found all the dimensions of MAI; namely broad scope, timeliness, aggregation and integration, positively related to decision-making. The findings also indicated that cloud computing moderated the relationship between MAI and decision-making. The results provided evidence for organizations to realize the importance of MAI, and strategize how to relate to information characteristics in decision-making. Moreover, it enhances the understanding of SMEs on the role of cloud computing, in light of competitive business environments. Future studies have the opportunity to expand the scope to include samples from other geograpical areas and enhance data collection through case studies and interviews to understand the issue in-depth. Keywords: management accounting information (MAI), cloud computing, decision-making, SMEs","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2021-04-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46551986","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 5

Determinants of Audit Report Lag: Effect of Corporate Governance in Listed Companies in the Malaysian Construction Industry 审计报告滞后的决定因素：马来西亚建筑业上市公司治理的影响

Asia-Pacific Management Accounting Journal Pub Date : 2020-12-31 DOI: 10.24191/apmaj.v15i3-05

Syahmi Akmal bin Kusin, Mohd Halim Kadri

{"title":"Determinants of Audit Report Lag: Effect of Corporate Governance in Listed Companies in the Malaysian Construction Industry","authors":"Syahmi Akmal bin Kusin, Mohd Halim Kadri","doi":"10.24191/apmaj.v15i3-05","DOIUrl":"https://doi.org/10.24191/apmaj.v15i3-05","url":null,"abstract":"Timeliness of audited financial reports is pondered to be a crucial and important factor affecting the usefulness and quality of information that is available to its users. This study examined the effect of corporate governance on audit report lag in listed companies in the Malaysian construction industry. The construction industry in Malaysia is one of the most challenging and dynamic. The Agency Theory is a relevant theory to this study as it explains corporate governance which functions as an oversight mechanism to lessen agency problems. This study particularly examined the effect of board size, board diversity, board meeting, CEO duality, audit committee size and type of auditor on audit report lag. The study collected data covering a three-year period from 2015 to 2017. The study sample comprised of 138 Malaysian listed companies in the sector from Bursa Malaysia. Data were extracted from the annual report of the sample companies that was downloaded from the Bursa Malaysia website. Regression analysis was performed to examine the relationship between corporate governance attributes and audit report lag. The results demonstrated that board size, board diversity and auditor type have a significant relationship with audit report lag. Meanwhile, board meeting, CEO duality and audit committee size do not have a significant relationship with audit report lag. This study contributes to the literature on corporate governance and auditing. Particular explanations of the findings, implications, limitation and recommendation for future research are highlighted.","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46916214","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Assessing and Comparing the Level of Corporate Integrity Practices in Malaysian Statutory Bodies 评估和比较马来西亚法定机构的企业诚信实践水平

Asia-Pacific Management Accounting Journal Pub Date : 2020-12-31 DOI: 10.24191/apmaj.v15i3-07

Nurhidayah Yahya, Jamaliah Said, N. B. Zakaria, R. Atan

引用次数: 0

An Examination of Flexible Work Arrangements, Work-Family Conlict, and Organizational Outcomes 对弹性工作安排、工作家庭关系和组织成果的考察

Asia-Pacific Management Accounting Journal Pub Date : 2020-12-31 DOI: 10.24191/apmaj.v15i3-03

Jacob Ongaki

引用次数: 0

The Institution of Environmental Reporting in Japan: An Exploratory Study 日本环境报告制度的探索性研究

Asia-Pacific Management Accounting Journal Pub Date : 2020-12-31 DOI: 10.24191/apmaj.v15i3-08

Afdal Madein

引用次数: 1

Performance Implications of Diversification Strategies During Institutional Transformations: An Emerging Market Study 制度转型中多元化策略对绩效的影响:一项新兴市场研究

Asia-Pacific Management Accounting Journal Pub Date : 2020-12-31 DOI: 10.24191/APMAJ.V15I3.1172

S. Srinivasan, M. Thenmozhi, P. Vijayaraghavan

{"title":"Performance Implications of Diversification Strategies During Institutional Transformations: An Emerging Market Study","authors":"S. Srinivasan, M. Thenmozhi, P. Vijayaraghavan","doi":"10.24191/APMAJ.V15I3.1172","DOIUrl":"https://doi.org/10.24191/APMAJ.V15I3.1172","url":null,"abstract":"The purpose of this study is to develop a comprehensive model that examines the impact of corporate diversification, and its interaction effects with ownership structure, industry structure and firm size, in explaining firm performance for three distinct phases of institutional development in an Indian context. The conceptual model developed through review of literature is tested using a large sample of publicly traded companies in India, using GLM Univatiate model, for Post-liberalization, Transition and Pre-liberalization phases that span a period of fifteen years. Our findings show that diversification firm performance relationship varies as institutions develop. Although unrelated diversifiers achieved superior performance during the pre-liberalization phase, focused players performed better during the transition phase. Post-liberalization, diversification did not impact firm performance; superior firm performance was driven by the ability of firms to scale, be present in profitable industries and productively use their assets. Significant interaction effects were observed between diversification and, industry structure, ownership type and firm size, in explaining firm performance. Firms affiliated to large business groups continue to be highly diversified and under performed as institutions developed.","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43504221","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Design and Empirical Testing of a Framework for Implementing PFABC Costing Systems PFABC成本核算系统实施框架的设计与实证检验

Asia-Pacific Management Accounting Journal Pub Date : 2020-12-31 DOI: 10.24191/APMAJ.V15I3.1331

M. Namazi, Z. Hosseini

{"title":"Design and Empirical Testing of a Framework for Implementing PFABC Costing Systems","authors":"M. Namazi, Z. Hosseini","doi":"10.24191/APMAJ.V15I3.1331","DOIUrl":"https://doi.org/10.24191/APMAJ.V15I3.1331","url":null,"abstract":"Performance Focused Activity Based Costing (PFABC) system is the third generation of the ABC systems. The major purposes of this study were: 1. to design a framework for identifying constructs that should be selected for successful implementation of the PFABC system? And empirically test it and 2: to explain why there is a gap between theory and practice of this system? In achieving these objectives, content analysis, contingent theory, and innovation theory were employed. The statistical population consisted of all Tehran Stock Exchange (TSE) companies. In 2018, 450 questionnaires were sent to (TSE) corporate executives and 262 usable responses were collected. The Structural Modeling Equations (SME), SPSS and SMARTPLS software were employed to test related hypotheses and analyze the results. The results of the study clearly showed that environmental constructs (0.997) had the greatest impact, followed by cost constructs (0.996), technological constructs (0.993) and finally organizational constructs (0.981), respectively. However, there was no significant relationship between the desire to save, system integration, time of system implementation, and implementation of the PFABC costing system. These constructs are also the major imputes responsible for the existence of a gap between theory and practice. The application of ABC, TDABC, and PFABC among TSE firms, was 6.1%, 0.04% and 0%, accordingly. Hence, there is a huge gap between theory and practice.","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"42042914","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Environmental, Social and Governance Disclosures on Financial Performance of Public Listed Companies in Malaysia 马来西亚上市公司财务业绩的环境、社会和治理披露

Asia-Pacific Management Accounting Journal Pub Date : 2020-12-31 DOI: 10.24191/APMAJ.V15I3.1182

Saunah Zainon, R. Ismail, S. Nawi, Roslina Mohamad Shafi, Faridah Najuna Misman, N. B. Zakaria

{"title":"Environmental, Social and Governance Disclosures on Financial Performance of Public Listed Companies in Malaysia","authors":"Saunah Zainon, R. Ismail, S. Nawi, Roslina Mohamad Shafi, Faridah Najuna Misman, N. B. Zakaria","doi":"10.24191/APMAJ.V15I3.1182","DOIUrl":"https://doi.org/10.24191/APMAJ.V15I3.1182","url":null,"abstract":"This study investigated the impact of environmental, social and governance (ESG) disclosures on financial performance as captured by firms’ value of public listed companies (PLCs) in Malaysia due to the growing interest in ESG disclosure practices. The sample consisted of 114 PLCs in Malaysia selected from Datastream. All the selected companies had a complete ESG for 2019. Using the ESG score index, the mean score for each disclosure was computed. Both correlation and regression analyses were carried out to investigate possible links between ESG and accounting measures of financial performance as a proxy by the Weighted Average Cost of Capital (WACC). Based on a regression analysis, ESG was discovered to have a significant relationship with WACC. In addition, further analysis revealed that out of the three dimensions of ESG, social disclosure had a significant impact on financial performance compared to environmental and governance disclosure. This study provides empirical evidence concerning the dominant impact of social disclosure for firms’ financial information. It also provides environmental and governance disclosures that are important for stakeholders. The results offer stakeholders more transparent and useful information on corporate social responsibility reporting which provides for a more visible reporting in order to gain trust from stakeholders.","PeriodicalId":41923,"journal":{"name":"Asia-Pacific Management Accounting Journal","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2020-12-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49631549","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 4

Corporate Sustainability and Fair Market Value: A Study of Indian Family Versus Non-Family Firms 企业可持续性与公平市场价值：印度家族企业与非家族企业研究

Asia-Pacific Management Accounting Journal Pub Date : 2020-08-31 DOI: 10.24191/APMAJ.V15I2.1140

Meenal Sharma, Raj Kumar, Rajbir Kaur

引用次数: 2