Retirement benefit plans: Accounting disclosures and stock returns

• المؤلف الرئيسي: Lode, Nor Asma
• التنسيق: Monograph
• اللغة: English; English
• منشور في: Universiti Utara Malaysia 2006
• الموضوعات: HG Finance
• الوصول للمادة أونلاين: http://repo.uum.edu.my/7851/1/As.pdf; http://repo.uum.edu.my/7851/3/1.Nor%20Asma%20Lode.pdf; http://repo.uum.edu.my/7851/; http://lintas.uum.edu.my:8080/elmu/index.jsp?module=webopac-l&action=fullDisplayRetriever.jsp&szMaterialNo=0000242606

Given that Malaysian companies have to adhere to the new standard regarding Retirement Benefit Reporting (FRS 119) for their 2003 financial statements and thereafter, this study seeks to find out the disclosure practices before and after the effective date of introducing the new standard. The findin...