Journal of Financial Reporting and Accounting: Volume 7 Issue 2

Application of the Economic Value Added (EVA) Protocol in a University Setting as a Capital Budgeting Tool

Nopadol Rompho

This paper attempts to propose the uses of a capital budgeting tool, the Economic Value Added (EVA)for a university. Although there are reports of widespread use of the EVA in…

Book‐Tax Difference and Value Relevance of Taxable Income: Malaysian Evidence

Rohaya, Noor, Nor’Azam Mastuki, Barjoyai Bardai

This study investigates the gap between financial accounting income and taxable income (i.e. book‐tax difference) and the value relevance of corporate taxable income in providing…

Corporate Governance Reform and the Value Relevance of Equity Book Value and Earnings in Malaysia

Adibah Jamaluddin, Nor’Azam Mastuki, Asyaari Elmiza Ahmad

This paper examines the effect of corporate governance reform on the value relevance of equity book value and earnings by employing the Ohlson’s (1995) Valuation Model, and it is…

Do Indonesian Firms Inflate Their Reported Earnings Prior to IPOs?

Dezie L. Warganegara, Intan Indriastari

This study attempts to provide evidence on earnings management of Indonesian firms one year prior to going public. The focus of this study is abnormal portion of accruals. These…

Reflexivity in Qualitative Accounting Research

Siti Nabiha Abdul Khalid

The substance of qualitative research is reality reconstruction, which is reconstructing the reality of the subjects regarding their social world. The researcher is, in fact…