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

Official URL: https://mar.uitm.edu.my/

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Jaffar, Romlah
UNSPECIFIED
Jamaludin, Sabariah
UNSPECIFIED
Che Abdul Rahman, Mara Riduan
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Malaysian Accounting Review
UiTM Journal Collections: UiTM Journal > Management & Accounting Review (MAR)
ISSN: 1675-4077
Volume: 6
Number: 2
Page Range: pp. 19-42
Keywords: Quality of reporting, Earnings quality, Ownership structure
Date: December 2007
URI: https://ir.uitm.edu.my/id/eprint/186
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186

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