A Preliminary Analysis on Compliance Level and Disclosure Quality of FRS136: Malaysian Top 20 Shari'Ah Approved Companies

This study sets out to offer proof of several important questions relating to the quality of information disclosed on goodwill impairment process under the new requirements of FRS 36. This study investigates the compliance level and disclosure quality of FRS 36 by top 20 of Singaporean listed firms in SGX at 2007 based on their market capitalization. In order to achieve the objective of this study, the weight- ed index is chosen because this index is able to differentiate the quality and impor- tance of each mandatory disclosure under FRS 36. The weighted index was developed by constructing a disclosure scoring sheet, obtaining annual reports of 20 sampled Singapore firms for particular year, complet- ing scoring sheet for each firms by assigned weighted for the disclosure items and calculating disclosure weighted index. The weighted index was analyzed to examine the firm’s compliance with the FRS 36 disclosure requirements. The results of this study revealed that 18 out of 20 (90%) firms in Singapore failed to comply with the most basic elements of the FRS 36 pertaining to goodwill impairment testing espe- cially in allocating goodwill into the CGUs and key assumptions used in determin- ing the recoverable amount of CGU assets.

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Responding to “Discrediting” Events: Annual Report Disclosure Responses to Environmental Fines

Accounting and the Public Interest ◽

10.2308/api.2002.2.1.22 ◽

2002 ◽

Vol 2 (1) ◽

pp. 22-40 ◽

Cited By ~ 33

Author(s):

Hussein Warsame ◽

Cynthia V. Simmons ◽

Dean Neu

Keyword(s):

Impression Management ◽

Annual Report ◽

Annual Reports ◽

Matched Pair ◽

Disclosure Quality ◽

Publicly Traded ◽

Environmental Disclosure ◽

Environmental Disclosures ◽

Disclosure Responses

In this study we consider how a discrediting event such as an environmental fine influences the quality of environmental disclosures in subsequent annual reports. Starting from prior work in the areas of impression management along with environmental and social responsibility disclosures, we propose that environmental disclosures provide organizations with a method of “managing” such discrediting events. Using a matched-pair sample of publicly traded Canadian companies that have been subject to environmental fines and those that have not; we analyze changes in pre-fine and post-fine environmental disclosure quality. After controlling for firm-specific characteristics, the provided results are consistent with this explanation.

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An Exploration to the Measurement and Influencing Factors of lnformation Disclosure Quality of Listed Companies

2020 2nd International Conference on Economic Management and Model Engineering (ICEMME) ◽

10.1109/icemme51517.2020.00047 ◽

2020 ◽

Author(s):

Zhao Mengqi

Keyword(s):

Influencing Factors ◽

Listed Companies ◽

Disclosure Quality

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Pengaruh Slack Resources Dan Gender Dewan Terhadap Kualitas Pengungkapan Tanggung Jawab Sosial Perusahaan

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v1i3.126 ◽

2019 ◽

Vol 1 (3) ◽

pp. 1033-1050

Author(s):

Nadia Dwi Tasya ◽

Charoline Cheisviyanny

Keyword(s):

Stock Exchange ◽

Company Size ◽

Disclosure Quality ◽

Slack Resources ◽

Analysis Technique ◽

Negative Effect ◽

Csr Disclosure ◽

Corporate Social ◽

Positive Effect

Tthe objective of this study is to determinethe effect of slack resources and board’s gender on the quality of corporate social responsibility disclosures. The analysis technique uses multiple regression analysis methods. The sample in the study were 28 companies listed on the Indonesia stock exchange and reported sustainability reports for 2015-2017, so that 84 observations were obstained. The results find that slack resources have negative effect on CSR disclosure quality, while the gender on board of directors have positive effect on CSR disclosure quality. There is no relationship between commissioner’s gender and CSR disclosure quality. The control variables used in this study are company size, profitability and leverage, company size and leverage has a influence on CSR disclosure quality while the profitability has no influence on CSR disclosure quality

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ANALISIS PENGARUH SOSIALISASI PERPAJAKAN, KUALITAS PELAYANAN FISKUS DAN SANKSI PERPAJAKAN TERHADAP KEPATUHAN WAJIB PAJAK ORANG PRIBADI DI KANTOR PELAYANAN PAJAK PRATAMA MANADO

GOING CONCERN : JURNAL RISET AKUNTANSI ◽

10.32400/gc.9.4.6369.2014 ◽

2014 ◽

Vol 9 (4) ◽

Author(s):

Ayu Try Setiyoningrum ◽

Jantje Tinangon ◽

Heince R.N Wokas

Keyword(s):

Quality Of Service ◽

Analysis Method ◽

Research Results ◽

Independent Variables ◽

Compliance Level ◽

Tax Audit ◽

The Individual

This study aims to analyze the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado(Manado Small Tax Office). The analysis method used in this research is descriptive to describe the influence of tax audit against the compliance level of corporate taxpayer to fulfilling the taxation obligations in KPP Pratama Manado. Based on the partial research results note that taxation has an influence on the socialization of individual taxpayer compliance, quality of service tax authorities have no effect on an individual taxpayer compliance and tax penalties have no effect on an individual taxpayer compliance. While based on research results simultaneously, socialization taxation, quality of service tax authorities and tax penalties as independent variables jointly affect the individual taxpayer compliance. Suggestions for KPP Pratama Manado is tax officials should be more active in conducting counseling and socialization taxes, behave professionally to serve taxpayers and improve tax penalties for taxpayers who do not comply.

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A study of the impact of information disclosure quality on the efficiency of corporate investment—Based on civil engineering listed companies

E3S Web of Conferences ◽

10.1051/e3sconf/202019803032 ◽

2020 ◽

Vol 198 ◽

pp. 03032

Author(s):

Liying Zhang

Keyword(s):

Life Cycle ◽

Civil Engineering ◽

Listed Companies ◽

Investment Efficiency ◽

Disclosure Quality ◽

High Quality ◽

Life Cycle Stages ◽

Quality Disclosure ◽

The Impact

Most of the existing studies on the impact of disclosure quality of listed companies on the investment efficiency of enterprises are based on the static level, and the article investigates the evolution of disclosure quality on the investment efficiency of enterprises from the dynamic level by dividing the life cycle of enterprises. Taking the data of Shenzhen civil engineering companies from 2013-2017 as the research sample, it uses multiple regression analysis to empirically test the impact of disclosure quality of listed companies on the investment efficiency of enterprises at different life cycle stages. The results show that when no distinction is made between life cycle stages, high quality disclosure can significantly inhibit the inefficient investment behavior of firms; in the growth and maturity samples, high quality disclosure can significantly inhibit underinvestment and overinvestment; in the recessionary samples, high quality disclosure can significantly inhibit underinvestment and has no significant effect on overinvestment.

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An approach to identify soil types by using hydraulic conductivity values

Sustinere Journal of Environment and Sustainability ◽

10.22515/sustinere.jes.v2i1.31 ◽

2018 ◽

Vol 2 (1) ◽

pp. 43-51

Author(s):

Maritha Nilam Kusuma ◽

Wahyono Hadi ◽

Budisantoso Wirjodirdjo ◽

Yulfiah Yulfiah

Keyword(s):

Water Treatment ◽

Hydraulic Conductivity ◽

Preliminary Analysis ◽

Soil Types ◽

Main Role ◽

Important Indicator ◽

Pre Treatment ◽

Constant Head ◽

Soil Filtration

Water treatment in Indonesia still uses coagulant to reduce the contaminant. Therefore, an infiltration gallery is required as the pre-treatment before conventional water treatment conducted. Infiltration gallery is a natural technology for absorbing or filtrating the contaminant. The hydraulic conductivity plays the main role in soil filtration. There are many types of soil with different hydraulic conductivities. In infiltration gallery method it is important to identify the hydraulic conductivity value as the preliminary analysis because it is the important indicator to show the ability of soil to flow the water from one side to other sides when filtrating the contaminant. The slower the conductivity is, the better the quality of the water will be. The method used in this study was the Constant head Permeameter. The result of this study shows that the same type of soil type has different hydraulic conductivities.

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Performance of Carbon Emission Management, Carbon Information Disclosure and Firm Value Creation: A Theoretical Research Framework

Advanced Materials Research ◽

10.4028/www.scientific.net/amr.524-527.2602 ◽

2012 ◽

Vol 524-527 ◽

pp. 2602-2606

Author(s):

Qiao Liang Zhang ◽

Qin Qiong Yu

Keyword(s):

Firm Value ◽

Information Disclosure ◽

Carbon Emission ◽

Theoretical Research ◽

Disclosure Quality ◽

Global Capital ◽

Key Topics ◽

The Relationship ◽

Functioning Mechanism

The companies’ performance of carbon emission management will have effects on the firms value via the carbon information disclosure. It is better to based on the global capital market when addressing the relationship among the performance of carbon emission reduction，the quality of carbon information disclosure and the firm value. The key topics of research should be focused on the motivation and efficiency of carbon information disclosure, the quality index of carbon information disclosure, the functioning mechanism of carbon emission management performance and carbon information disclosure quality on firm value, and the preparation of carbon disclosure report.

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