Understanding, perceptions and reliance of financial statements among Malaysian insurance policy holders / Zuraidah Mohd Sanusi ... [et al.]

Mohd Sanusi, Zuraidah and Othman, Suaini and Mohd Noor, Rohaya and Omar, Normah and Dennis, Taylor (2004) Understanding, perceptions and reliance of financial statements among Malaysian insurance policy holders / Zuraidah Mohd Sanusi ... [et al.]. Gading Business and Management Journal, 8 (1). pp. 19-33. ISSN 2600-7568

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Abstract

Customers of today’s world are exposed to a variety of products and investments. It is best that they are aware of the consequences on their return of investment. Thus, this study examined the level of understanding and reliance of insurance policy holders on financial statements. Evidence was provided on the denotative meaning accorded to financial terms found in corporate reports, using the instrument developed by Haried (1972, 1973) and further adapted by Chudry et. al. (2000). A survey was conducted on 312 insurance policy holders. The study also focused on the denotative meanings of semantic analysis. For the purpose of this analysis, six financial terms were chosen: turnover, profit from operations, loss from operations, accumulated depreciation, dividend per share and goodwill. From the denotative analysis, the respondents scored high level of understanding on terms such as turnover and dividend per share.

Metadata

Item Type: Article
Creators:
Creators
Email
Mohd Sanusi, Zuraidah
zuraidahms@hotmail.com
Othman, Suaini
UNSPECIFIED
Mohd Noor, Rohaya
UNSPECIFIED
Omar, Normah
UNSPECIFIED
Dennis, Taylor
Dennis.Taylor@unisa.edu.au
Subjects: H Social Sciences > HG Finance > Insurance
H Social Sciences > HG Finance > Insurance > Business insurance
Divisions: Universiti Teknologi MARA, Pahang > Jengka Campus
Journal or Publication Title: Gading Business and Management Journal
UiTM Journal Collections: UiTM Journal > Gading Journal for the Social Sciences (GADINGSS)
ISSN: 2600-7568
Volume: 8
Number: 1
Page Range: pp. 19-33
Item ID: 31672
Uncontrolled Keywords: Financial statements, Insurance policy
URI: https://ir.uitm.edu.my/id/eprint/31672

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31672

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