Articles

• DETERMINANT OF HUMAN CAPITAL DISCLOSURE IN THE POST IFRS REGIME: AN EXAMINATION OF LISTED FIRMS IN NIGERIAN

  Mutalib Anifowose, Hafiz Majdi Ab. Rashid, Hairul Azlan Annuar

  1-30

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• R&D INFORMATION AND MARKET VALUATION: EMPIRICAL EVIDENCE FROM MALAYSIAN LISTED FIRMS

  Sunarti Halid, Amizahanum Adam, Marina Ibrahim, Masetah Ahmad Tarmizi, Muhd Kamil Ibrahim

  31-54

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• RISK MANAGEMENT PRACTICES IN TOURISM INDUSTRY – A CASE STUDY OF RESORT MANAGEMENT

  Nur Rahifah Amirudin, Anuar Nawawi, Ahmad Saiful Azlin Puteh Salin

  55-74

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• ANALYSIS OF UNCONDITIONAL CONSERVATISM AND EARNINGS QUALITY ON FINANCIAL REPORTING PRACTICES IN INDONESIA UPON IFRS CONVERGENCE

  Erlane K Ghani, Monica Santi, Evita Puspitasari

  75-88

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• THE EFFECT OF CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND CORPORATE GOVERNANCE MECHANISMS ON EARNINGS MANAGEMENT AND STOCK RISK: EVIDENCE FROM PUBLIC BANKS IN INDONESIA

  Idrianita Anis, Ancella A.Hermawan

  89-118

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• EFFECTIVE DEPRECIATION MODEL FOR COMMERCIAL VEHICLES IN MALAYSIA

  Lim Alan, Krishna Moorthy Manicka, Theresa Wong Lai Har

  119-136

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• ZAKAT FUND IN MALAYSIA: WHERE DOES IT ALL GO?

  Roshaiza Taha, Mohd Nazli Mohd Nor, Mohd Rodzi Embong, Muhammad Faris Zulkifli

  137-166

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• RETAILERS’ BEHAVIORAL FACTORS TOWARDS GOODS AND SERVICES TAX (GST) COMPLIANCE: SOCIOLOGICAL AND PSYCHOLOGICAL APPROACH STUDY

  Norhasliza Zainan, Rohaya Md Noor, Normah Omar, Roszainun Abd Aziz, Soliha Sanusi

  167-188

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• CORPORATE RISK GOVERNANCE AND BOARD OF DIRECTORS: EVIDENCE FROM MALAYSIAN LISTED COMPANIES

  Lee Grace HweeLing, Angeline Kiew-Heong Yap

  189-212

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• THE RELEVANCE OF INTERNAL GOVERNANCE MECHANISMS TO FINANCIAL REPORTS TIMELINESS

  RAHIMAH MOHAMED YUNOS

  213-234

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