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
Creators:
CreatorsEmail
Jaffar, RomlahUNSPECIFIED
Jamaludin, SabariahUNSPECIFIED
Che Abdul Rahman, Mara RiduanUNSPECIFIED
Divisions: Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
ISSN: 1675-4077
Volume: 6
Number: 2
Page Range: pp. 19-42
Item ID: 186
Uncontrolled Keywords: Quality of reporting, Earnings quality, Ownership structure
Last Modified: 21 Jun 2017 07:45
Depositing User: Staf Pendigitalan 1
URI: http://ir.uitm.edu.my/id/eprint/186

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