Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman

Jaffar, Romlah and Jamaludin, Sabariah and Che Abdul Rahman, Mara Riduan (2007) Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman. Malaysian Accounting Review, 6 (2). pp. 19-42. ISSN 1675-4077

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Abstract

Annual report is one form of communication between managers and stakeholders. Therefore, quality of reporting in annual reports has to be taken into consideration to enable users to make informed decisions. This research investigates factors that influence the quality of reporting in annual reports for the year of 2004 by Malaysian companies. Specifically, this study examines the relationship between quality of reporting with quality of earnings and ownership structure. Agency theory is used as a basis for the study. Quality of reporting is measured using disclosure index, whilst earnings quality is measured by discretionary accrual.

Item Type: Article
Uncontrolled Keywords: Quality of reporting, Earnings quality, Ownership structure
Subjects: H Social Sciences > HG Finance > Malaysia
H Social Sciences > HG Finance > Balance sheets. Financial statements. Including corporation reports. Financial disclosure
H Social Sciences > HG Finance > Financial management. Business finance. Corporation finance > Earnings management > Malaysia
Divisions: Accounting Research Institute (ARI)
Depositing User: Staf Pendigitan 1
Date Deposited: 02 Apr 2010 01:42
Last Modified: 21 Jun 2017 07:45
URI: http://ir.uitm.edu.my/id/eprint/186

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