Pension accounting disclosures: Actuarial gains and losses and market price reactions

Pension accounting disclosures: Actuarial gains and losses and market price reactions

This paper seeks to investigate the market price reactions towards actuarial gains and losses (AGL) disclosure and the determinants of Cumulative Average Abnormal Return (CAAR) by using Cumulative Market Adjusted Return Model (CMAR) and efficient market theory among 86 company-years in Malaysia that...

Saved in:

书目详细资料
主要作者:	Nora Fauzana, Zainal
格式:	Thesis
语言:	eng eng
出版:	2016
主题:	HF5601-5689 Accounting
在线阅读:	https://etd.uum.edu.my/6156/1/s817474_01.pdf https://etd.uum.edu.my/6156/2/s817474_02.pdf
标签:	添加标签没有标签, 成为第一个标记此记录!

相似书籍

Multinational entities and transfer pricing disclosures
由: Sivabala, Rasarathnam
出版: (2022)

The effect of corporate governance on corporate social responsibility disclosure in the Nigerian petroleum marketing industry
由: Pantamee, Abdurrahman Adamu
出版: (2014)

Network governance and audit pricing : evidence in Malaysia
由: Arina Rus Zahira, Rusli
出版: (2017)

Forensic accountants, auditors and fraud capability and competence requirements in the Nigerian public sector
由: Popoola, Oluwatoyin Muse Johnson
出版: (2014)

Factors affecting real property gains tax compliance intention among individuals
由: Noriza, Othman
出版: (2023)

The success of accounting information system (ais) among construction companies in Malaysia from taxation perspectives
由: Ahmad Faiz, Faridatul Husna
出版: (2019)

MFRS 141: Determinants and extent of disclosure
由: Aliana Shazma Amir, Amir
出版: (2014)

Determinants of Voluntary Disclosure by Shariah Approved Companies
由: Shazila, Zakaria
出版: (2012)

The factors of cloud accounting adoption among accounting practitioners in Malaysia
由: Nurul Umirah, Umar
出版: (2021)

The Adoption of Accounting Information System among Public Accountant in Tripoli of Libya
由: Abdul Jalil, Khalil Mesbah
出版: (2009)

Corporate social disclosure by the top Malaysian listed companies
由: Syazwani, Mohammad
出版: (2016)

Social and Environmental Disclosures in the Annual Reports of Malaysian Companies
由: Tantish, Rafat Rezeq Rajab
出版: (2003)

The Accountants Ethics in Yemen
由: Al-Aidaros, Al-Hasan Mohammed Hasan
出版: (2008)

Engagement risk, auditor choice and audit fee in the Malaysian audit market
由: Mohamad Naimi, Mohamad Nor
出版: (2015)

The Timeliness and Extent of Disclosure of Corporate Interim Financial Reporting in Jordan
由: Al-Tahat, Saqor Sulaiman Yousef
出版: (2010)

The Determinants of Intellectual Capital Disclosure Among Malaysian Listed Companies
由: Siti Mariana, Taliyang @ Alias
出版: (2010)

The Extend Of Corporate Social Disclosure By Banks And Finance Companies In Malaysia
由: Fathilatul Zakimi, Abdul Hamid
出版: (2000)

Voluntary Disclosure and Ownership Structure Among Saudi Arabia Companies
由: Mgammal, Mahfoudh Hussein Hussein
出版: (2011)

Factors Influencing the Diploma in Accounting (DIA) Students' Decision to Pursue Professional Accounting Programmes
由: Noorain, Omar
出版: (2009)

A Preliminary Study on Impacts of Accounting Software Utilization on Skills of Postgraduate International Accounting Students
由: Muftah, Mohamed Abreima A.
出版: (2011)

Company Characteristics and Environmental Disclosure Among Industrial Sector in Jordanian Companies
由: Al-Maradat, Sulaiman Ahmad Sulaiman
出版: (2010)

Interest in the management accounting profession: Accounting students’ perceptions in Politeknik Seberang Perai (PSP), Pulau Pinang
由: Syafawati, Abu Bakar
出版: (2013)

Students' Perception on Careers as Chartered Accountants
由: Salmi, Nadji
出版: (2010)

The adoption of accounting standards by Malaysian cooperatives
由: Norasarida, Saleh
出版: (2023)

An exploratory study of users' perceptions on tax disclosure in annual reports of Malaysian companies
由: Nurul Afza, Abd Rashid
出版: (2017)

The accountability process of Public Account Committee (PAC) under different ruling parties : A case study of Kedah State
由: Mohd Afiq, Azizi
出版: (2015)

Skills needed by accounting practitioners in the digital era
由: ‘Adilah, Md Rodzi
出版: (2019)

Related party transaction disclosure: compliance, determinants, value-relevance and real earnings management
由: Maigoshi, Zaharaddeen Salisu
出版: (2018)

The perception of accountants on IFRS adoption: Evidence from Libya
由: Albaskri, Ibrahim K.M.
出版: (2015)

A Study on the Internet Financial Reporting Disclosure: A Case of Companies at Amman Stock Exchange, Jordan
由: Al Sakarneh, Khaled Abdel Halim Ibrahim
出版: (2011)

The Role Of Corporate Governance In Achieving The Quality Of Accounting Information In Jordan
由: Al-Omari, Ahmad Ibrahim Mansi
出版: (2008)

Determinants of accounting information technology usage in Nigerian banking sector
由: Shagari, Shamsudeen Ladan
出版: (2018)

Forensic accounting investigating techniques and the public sector corruption in Nigeria
由: Suleiman, Naziru
出版: (2018)

Cryptocurrency accounting dynamics : Assessing influences and regulatory needs in Malaysia
由: Loo Chun, Chin
出版: (2024)

The Influence of Stakeholder Salience and Engagement on Corporate Social Responsibility (CSR) Disclosure of Companies Listed on the Stock Exchange of Thailand
由: Pankeowta, Lakkanawanit
出版: (2012)

The influence of board director's characteristics and ownership structure on intellectual capital disclosure among Gulf Cooperation Council companies
由: Qeshta, Mohammed H.M
出版: (2015)

An empirical study of the use of cost accounting systems in the Libyan agricultural firms
由: Fatah, Abobaker M Abdurahman
出版: (2013)

Brain drain to Singapore: A case study of Malaysian accounting professionals
由: Junaimah, Jauhar
出版: (2016)

Environmental accounting practices in Indonesia : case study on state owned enterprises
由: Sarah Yuliarini
出版: (2017)

Determining critical factors of e-government adoption among accountants in Iraq
由: Bahjat, Sura Naufel
出版: (2018)

Services hosted by the Perpustakaan Sultan Abdul Samad, Universiti Putra Malaysia with Cooperation MySyL Group