Factors Influencing the Performance of Hong Kong Property Companies

2005 ◽  
Keyword(s):  
Hong Kong ◽  
Factors Influencing ◽  
Property Companies

Factors Influencing Smoking Behavior in Hong Kong Primary Schoolchildren: Targets for Prevention

1995 ◽  
Vol 8 (2) ◽  
pp. 102-108 ◽  
Author(s):  
J Peters ◽  
A J Hedley ◽  
TH Lam ◽  
J Liu ◽  
CM Wong ◽  
...  
Keyword(s):  
Hong Kong ◽  
Smoking Behavior ◽  
Factors Influencing ◽  
Primary Schoolchildren

Factors Influencing the Formation and Characteristics of Halloysites or Kaolinites in Granitic and Tuffaceous Saprolites in Hong Kong

2010 ◽  
Vol 58 (2) ◽  
pp. 220-237 ◽  
Author(s):  
Gordon Jock Churchman ◽  
Ian Russell Pontifex ◽  
Stuart Gerrand McClure
Keyword(s):  
Hong Kong ◽  
Factors Influencing

scholarly journals Factors Influencing Material Weaknesses in Internal Control Over Financial Reporting in Malaysian Property Companies

2019 ◽  
pp. 559-568
Author(s):  
Erlane K. Ghani ◽  
Mazni Zulkifli ◽  
Rahayu Abdul Rahman
Keyword(s):  
Financial Reporting ◽  
Firm Size ◽  
Significant Influence ◽  
Internal Control ◽  
Annual Reports ◽  
Small Companies ◽  
Internal Auditor ◽  
Factors Influencing ◽  
Material Weaknesses ◽  
Property Companies

This study examines the factors influencing material weaknesses in internal control over financial reporting among the companies in the property industry in Malaysia. Specifically, this study examines six factors namely firm age, firm size, financial health, financial reporting complexity, rapid growth and corporate governance. Using content analysis on the annual reports of 80 property companies, this study shows that only firm size has a significant influence on the material weaknesses in internal control over financial reporting. Other factors however, show no significant influence on the material weaknesses in internal control over financial reporting. The result in this study indicates that small companies tend to have material weaknesses in internal control due to them having limited resources in building effective internal control. These companies generally could not afford to spend on expertise such as internal auditor or consultant to assist in improving and strengthening internal control. The findings of this study shed some lights to the regulators and practitioners on the factors influencing material weaknesses in the internal control over financial reporting. Of consequence, this would reduce information asymmetry between the insiders and outsiders of a company and thus, increasing the quality of financial reporting.

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