IDEAS home Printed from https://ideas.repec.org/a/asi/ajoerj/v9y2019i11p337-345id4297.html
   My bibliography  Save this article

Accounting Standards and the Value Relevance of Financial Statements

Author

Listed:
  • Shafi Mohamad
  • Ooi Chee Keong
  • Syed Ehsanullah

Abstract

Using the data of 68 Malaysian listed firms, this study attempts to examine the relationship between accounting standards and the value relevance of financial statements. It also explores the difference in accounting treatment between accruals accounting and cash accounting, and evidence of supplies. This process confirmed that accruals accounting provided a more transparent picture of accounting information when compared with cash accounting aspect. Our findings are quite consistent with our hypothesis which clearly states that in economies wherein strong and secure protection mechanisms for shareholders exist, tend to apply the use of accruals accounting with confidence, assuming that the value relevance of accounting information would not be compromised at any stage.

Suggested Citation

  • Shafi Mohamad & Ooi Chee Keong & Syed Ehsanullah, 2019. "Accounting Standards and the Value Relevance of Financial Statements," Asian Journal of Empirical Research, Asian Economic and Social Society, vol. 9(11), pages 337-345.
    • Handle: RePEc:asi:ajoerj:v:9:y:2019:i:11:p:337-345:id:4297
    as

    Download full text from publisher

    File URL: https://archive.aessweb.com/index.php/5004/article/view/4297/6662
    Download Restriction: no
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:asi:ajoerj:v:9:y:2019:i:11:p:337-345:id:4297. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Robert Allen (email available below). General contact details of provider: https://archive.aessweb.com/index.php/5004/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.