Citation

Gan, Chin Yee and Chong, Lee Lee and Ahmad, Zauwiyah (2016) Impacts of FRS139 adoption on value relevance of financial reporting in Malaysia. Managerial Finance, 42 (7). pp. 706-721. ISSN 0307-4358

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Abstract

Purpose – The purpose of this paper is to investigate the impacts of Financial Reporting Standards (FRS)139 adoption on value relevance of financial reporting for non-financial public listed companies in Malaysia. Originality/value – This study provides relevant insights into the potential consequences of FRS139 adoption in Malaysia. This is a significant event in the history of financial reporting in Malaysia. Given the importance and complexity of applying IAS39 in more developed countries, the results of this study add to current literature by providing a comprehensive empirical analysis on the effects of FRS139 adoption on financial reporting in Malaysia, a developing country where the economy is smaller, the financial market less efficient, and institutional settings different from developed countries.

Item Type:	Article
Uncontrolled Keywords:	IFRS, Value relevance, Fair value, FRS139, Price model
Subjects:	H Social Sciences > HF Commerce > HF5001-6182 Business
Divisions:	Faculty of Business (FOB) Faculty of Management (FOM)
Depositing User:	Ms Suzilawati Abu Samah
Date Deposited:	23 May 2018 09:32
Last Modified:	23 May 2018 09:32
URII:	http://shdl.mmu.edu.my/id/eprint/6699

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