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Please use this identifier to cite or link to this item: http://hdl.handle.net/1893/22148
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dc.contributor.authorAbdullah, Maznien_UK
dc.contributor.authorEvans, Lisaen_UK
dc.contributor.authorFraser, Ianen_UK
dc.contributor.authorTsalavoutas, Ioannisen_UK
dc.date.accessioned2018-02-15T00:42:40Z-
dc.date.available2018-02-15T00:42:40Z-
dc.date.issued2015-12en_UK
dc.identifier.urihttp://hdl.handle.net/1893/22148-
dc.description.abstractWe examine the effect of family control on IFRS mandatory disclosure levels, and the valuation implications of these disclosure levels, for Malaysian companies. We find that family control is related negatively to disclosure and that compliance levels are not value relevant. These findings suggest that agency theory predictions and theories linking common law legal systems to high quality financial reporting require refining in certain national contexts. Where Type 2 agency problems dominate, institutional arrangements intended to enhance financial reporting quality aimed at mitigating Type 1 problems in developed markets may have limited effect in less developed jurisdictions.en_UK
dc.language.isoenen_UK
dc.publisherElsevieren_UK
dc.relationAbdullah M, Evans L, Fraser I & Tsalavoutas I (2015) IFRS Mandatory disclosures in Malaysia: The influence of family control and the value (ir)relevance of compliance levels. Accounting Forum, 39 (4), pp. 328-348. https://doi.org/10.1016/j.accfor.2015.05.003en_UK
dc.rightsThe publisher does not allow this work to be made publicly available in this Repository. Please use the Request a Copy feature at the foot of the Repository record to request a copy directly from the author. You can only request a copy if you wish to use this work for your own research or private study.en_UK
dc.rights.urihttp://www.rioxx.net/licenses/under-embargo-all-rights-reserveden_UK
dc.subjectComplianceen_UK
dc.subjectCorporate governanceen_UK
dc.subjectCultureen_UK
dc.subjectFamily controlen_UK
dc.subjectIFRSen_UK
dc.subjectMalaysiaen_UK
dc.subjectMandatory disclosuresen_UK
dc.titleIFRS Mandatory disclosures in Malaysia: The influence of family control and the value (ir)relevance of compliance levelsen_UK
dc.typeJournal Articleen_UK
dc.rights.embargodate2999-12-03en_UK
dc.rights.embargoreason[Abdullah et al_Accounting Forum_2015.pdf] The publisher does not allow this work to be made publicly available in this Repository therefore there is an embargo on the full text of the work.en_UK
dc.identifier.doi10.1016/j.accfor.2015.05.003en_UK
dc.citation.jtitleAccounting Forumen_UK
dc.citation.issn1467-6303en_UK
dc.citation.issn0155-9982en_UK
dc.citation.volume39en_UK
dc.citation.issue4en_UK
dc.citation.spage328en_UK
dc.citation.epage348en_UK
dc.citation.publicationstatusPublisheden_UK
dc.citation.peerreviewedRefereeden_UK
dc.type.statusVoR - Version of Recorden_UK
dc.author.emaili.a.m.fraser@stir.ac.uken_UK
dc.citation.date02/07/2015en_UK
dc.contributor.affiliationUniversity of Malayaen_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.contributor.affiliationAccounting & Financeen_UK
dc.contributor.affiliationUniversity of Glasgowen_UK
dc.identifier.isiWOS:000372528000007en_UK
dc.identifier.scopusid2-s2.0-84934344266en_UK
dc.identifier.wtid591865en_UK
dc.contributor.orcid0000-0001-9402-3083en_UK
dc.date.accepted2015-05-29en_UK
dcterms.dateAccepted2015-05-29en_UK
dc.date.filedepositdate2015-08-21en_UK
rioxxterms.apcnot requireden_UK
rioxxterms.typeJournal Article/Reviewen_UK
rioxxterms.versionVoRen_UK
local.rioxx.authorAbdullah, Mazni|en_UK
local.rioxx.authorEvans, Lisa|0000-0001-9402-3083en_UK
local.rioxx.authorFraser, Ian|en_UK
local.rioxx.authorTsalavoutas, Ioannis|en_UK
local.rioxx.projectInternal Project|University of Stirling|https://isni.org/isni/0000000122484331en_UK
local.rioxx.freetoreaddate2999-12-03en_UK
local.rioxx.licencehttp://www.rioxx.net/licenses/under-embargo-all-rights-reserved||en_UK
local.rioxx.filenameAbdullah et al_Accounting Forum_2015.pdfen_UK
local.rioxx.filecount1en_UK
local.rioxx.source0155-9982en_UK
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