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Total records found : 6
Simplified search suggestions : Hartini Jaafar
12012
article
Intangibles disclosure and capital-raising in Australia : an analysis of information intensity
Abdul Halim Hazianti, Jaafar Hartini,
After the adoption of AASB 138 in 2005, it is argued that information on intangibles is less visible in Australian companies' financial reports. In view of this limitation, this study examines the nature, extent and intensity of intangibles disclosure by listed companies in Australia. We establish, explore and demonstrate the concept of information intensity which indicates the strength of intangibles information presented by firms. We analyse the narrative sections in annual reports and prospectuses of 30 companies from the Top 200 Australian companies. The overall findings suggest that capital-raising companies make intangibles information visible in both annual reports and prospectuses by signalling information through pictures and repetition of intangibles information which indicates more intense signal. However, we find that the level of disclosure in prospectuses is much lower than the disclosure in the narrative sections in the annual reports. We argue that disclosure in prospec.....

813 hits

22017
article
Penerapan pendidikan etika perakaunan di universiti awam dan universiti swasta di Malaysia
Jaafar Hartini, Abdul Wahab Zurina,
1329 hits

32017
article
Measuring the effectiveness of augmented reality as a pedagogical strategy in enhancing student learning and motivation
Mat-jizat Jessnor Elmy, Jaafar Hartini, Yahaya Rusliza,
920 hits

42017
article
The internationalization of higher education : an estimation of cost using activity based costing method
Jaafar Hartini, Mat Jizat Jessnor Elmy, Ismail Rosmini, Yusof Rohaila,
925 hits

52017
article
Corporate accounting narratives and self-presentational dissimulation: an analysis of fraudulent financial reporting firms
Jaafar Hartini, Abdul Halim Hazianti, Janudin Sharul Effendy,
892 hits

62023
article
A Study of Retirement Preparedness among Malaysian Female Millennials
Hartini Jaafar
This investigation evaluated the correlation between different writing strategies and interventions in argumentative essays, with self-confidence (the so-called SC) as a continuous covariate. The investigation used a quasi-experimental design. Sixty English Foreign Language (EFL) students from Institut Agama Islam Negeri Palangka Raya, Indonesia were the subjects of the study. During the intervention, class A, the first experiment class, was taught with digital graphic organizers (DGOs); class B, the second experiment class, with paper-based graphic organizers (PGOs); and class C, the control group, with non-graphic organizers (NGOs). The data came from a SC questionnaire and a writing test. A one-way ANCOVA was applied to work with data. The result evidenced that: (a) the significant differences occurred in writing accuracy because of self-confidence, F= (1.56) 8.34, p= 0.01, eta= 0.35; (b) the significant differences occurred in writing accuracy because of different interventions, F .....

108 hits

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