Accounting changes reporting in Malaysian corporations

• Main Author: Ali Khan, Mohd. Noor Azli
• Format: Book Section
• Language: English
• Published: Penerbit UTM Press 2009
• Subjects: HD28 Management. Industrial Management
• Online Access: http://eprints.utm.my/id/eprint/14438/1/Mohd.NoorAzli2009_AccountingChangesReportinginMalaysianCorporations.pdf; http://eprints.utm.my/id/eprint/14438/
• Institution: Universiti Teknologi Malaysia

Changes in accounting and financial reporting are inevitable (Hall & Aldridge, 2007). Hall and Aldridge (2007) stated that this happens because in preparing periodic financial statements, companies must take estimates and judgements to allocate costs and revenues. Accounting disclosure e...