Volume 16 No. 1, June 2017 C O N T E N T 1. Determinant of Human Capital Disclosure in the Post IFRS Regime: An Examination of Listed Firms in NigeriaMutalib Anifowose, Hafiz Majdi Ab. Rashid and Hairul Azlan Bin Annuar 2. R&D Information and Market Valuation: Empirical Evidence from Malaysian Listed FirmsSunarti Halid, Amizahanum Adam, Marina Ibrahim, Masetah Ahmad Tarmizi and Prof. Dr. Muhd Kamil Ibrahim 3. Risk Management Practices in Tourism Industry – A Case Study of Resort ManagementNur Rahifah Amirudin, Anuar Nawawi and Ahmad Saiful Azlin Puteh Salin 4. Analysis of Unconditional Conservatism and Earnings Quality on Financial Reporting Practices in Indonesia upon IFRS ConvergenceMonica Santi, Evita Puspitasari and Erlane K Ghani 5. The Effect of Corporate Social Responsibility Disclosure and Corporate Governance Mechanisms on Earnings Management and Stock Risk: Evidence from Public Banks in IndonesiaIdrianita Anis and Ancella A. Hermawan 6. Effective Depreciation Model for Commercial Vehicles in MalaysiaAlan Lim Khiew Loon, Dr. Krishna Moorthy Manicka and Theresa Wong Lai Har 7. Zakat Fund in Malaysia: Where Does it Go To?Roshaiza Taha, Mohd Nazli Mohd Nor, Mohd Rodzi Embong and Muhammad Faris Zulkifli 8. Retailers’ Behavioural Factors Towards Goods and Services Tax (Gst) Compliance: Sociological and Psychological Approach StudyNorhasliza Zainan, Rohaya Md Noor, Normah Omar, Roszainun Abd Aziz and Soliha Sanusi 9. Corporate Risk Governance and Board of Directors: Evidence from Malaysian Listed CompaniesGrace Hwee-Ling, Lee and Angeline Kiew-Heong, Yap 10. The Relevance of Internal Governance Mechanisms to Financial Reports TimelinessRahimah Mohamed Yunos