Download or read book THE PERCEIVED IMPORTANCE OF CORPORATE ANNUAL REPORT BY MALAYSIAN BANK LOAN OFFICERS written by CHIN KAR MUN (TP017120) and published by . This book was released on 2011 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Research on the Perceived Importance of Information Items Discloses in Corporate Annual Reports to Preparers Auditors and Users of Financial Statements in Malaysia written by Yin Onn Yap and published by . This book was released on 1995 with total page 232 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Auditor Independence in Malaysia written by Maslina Ahmad and published by . This book was released on 2012 with total page 662 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Segmental Reporting in Malaysia written by Nik Nadzirah binti Nik Mohamed and published by . This book was released on 2013 with total page 490 pages. Available in PDF, EPUB and Kindle. Book excerpt: Segment reporting is not a new issue in the disclosure of corporate annual report, either locally or internationally. However, due to the rapid growth experienced by Malaysian companies as a result of globalization and diversified business activities, segment reporting is gaining importance. Since then, there have been many significant changes in the accounting regulation with regards to segment reporting, and apparently, segment information is very much needed in order to better assist stakeholders in making decisions. Hence, this study aims to identify the extents of segment disclosure of financial and non financial information in the corporate annual reports of Malaysian public listed companies. In addition, there is also the need to identify the perception of various stakeholders regarding the importance of financial and non financial information of segment information and to further identify the factors explaining the extents of segment disclosure based on proprietary cost theory. Data for this study were collected through questionnaire surveys, interviews and companies' annual reports. Four years of annual reports were used from a sample of 93 Malaysian public listed companies' and statistical analysis were conducted. The analysis results show that non financial information are more disclosed than financial information. The results also reveal that the introduction of new regulations in FRS 114 has led companies to produce better disclosures than under MASB 22 or previous regulations. The analysis on stakeholders' perception reveals that there is no significant difference towards the importance of financial information among all stakeholders. Financial analysts were found to perceive non financial information as the most important, followed by the group of managers. Overall, non financial information is considered the most essential to all stakeholders in making decisions. Apparently, no significant relationship was found between all independent variables and financial segment disclosure except for number of segment. For the relationship between control variables and financial segment disclosure, only diffusion and return on asset are significant. In contrast, the relationship between independent variables and control variables with non financial segment disclosure are found to be all insignificant. As for interview sessions, results show that company did not highlight significantly the factors of proprietary cost in preparing the segment information disclosure, even though certain determined factors such as cost consideration and sensitivity lead indirectly toward proprietary cost theory. In conclusion, the term proprietary cost theory is still not well-known among preparers of annual report in Malaysian public listed companies. Overall, this study has provided helpful insights to users, preparers, accounting regulators in segment reporting especially in improving the financial reporting so that it is geared to meet stakeholders' expectations.
Download or read book The Perceived Importance and Factors Influencing Disclosure in the Financial Reports of Commercial Banks in Malaysia written by Farahiyah Badri and published by . This book was released on 2006 with total page 250 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Role of Company Annual Reports for Investment Analysis in a Developing Country written by Noh Bin Syed Ahmad Syed and published by . This book was released on 1988 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The main objectives of this study are: (1) to examine the role of the company annual reports in investment analysis in Malaysia; and (2) to evaluate the importance of the annual reports as a source of information for analysts to make investment decisions. In order to achieve these research objectives the study begins with a review of the uses and users of financial statements and it is pointed out that one of the important groups of users of the financial statements are the?sophisticated? investors. Prior studies, using tests of the Efficient Market Hypothesis and investors survey, are presented and discussed. The review of prior studies concludes that the area of research into the importance of annual reports for investment decisions are important and that no similar studies involving developing countries had been carried out. The accounting environment in Malaysia was presented to illustrate the regulations and statutes governing the preparation and presentation of information in company annual reports. In the discussions regarding the investment situation in Malaysia, the major characteristics of the Kuala Lumpur Stock Exchange were introduced. A two stage research methodology was adopted in the current research. The first stage involves a survey and analysis of a sample of annual reports of companies listed on the Kuala Lumpur Stock Exchange. This survey revealed instances of companies not complying with the International Accounting Standards adopted by the accounting profession in Malaysia. The second stage consists of a postal questionnaire survey of investment analysts working in institutional investing firms, merchant banks and stockbrokers regarding importance of the annual analysis. Their perceptions of the reports for investment The results of the above surveys are presented together with recommendations to reduce the weaknesses of the annual reports of Malaysian companies. Finally, related areas for further research are suggested at the end of the thesis.
Download or read book written by Frank Joseph Shulman and published by Hong Kong University Press. This book was released on 2001-01-01 with total page 878 pages. Available in PDF, EPUB and Kindle. Book excerpt: A descriptively annotated, multidisciplinary, cross-referenced and extensively indexed guide to 2,395 dissertations that are concerned either in whole or in part with Hong Kong and with Hong Kong Chinese students and emigres throughout the world.
Download or read book The Report Malaysia 2008 Oxford Business Group written by and published by Oxford Business Group. This book was released on 2008 with total page 276 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Annual Report written by Bank Negara Malaysia and published by . This book was released on 1984 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Financial Sector Crisis and Restructuring written by Carl-Johan Lindgren and published by . This book was released on 1999 with total page 103 pages. Available in PDF, EPUB and Kindle. Book excerpt: An IMF paper reviewing the policy responses of Indonesia, Korea and Thailand to the 1997 Asian crisis, comparing the actions of these three countries with those of Malaysia and the Philippines. Although all judgements are still tentative, important lessons can be learned from the experiences of the last two years.
Download or read book Contemporary Issues in Financial Reporting Auditing and Corporate Governance UUM Press written by Noor Afza Amran and published by UUM Press. This book was released on 2013-01-01 with total page 198 pages. Available in PDF, EPUB and Kindle. Book excerpt: Contemporary Issues in Financial Reporting, Auditing and Corporate Governance offers theoretical and empirical background on three fundamental areas of accounting, namely financial reporting, auditing and corporate governance. This book is written in a clear and reader-friendly manner to create readers’ interest in the central issues of discussion. The uniqueness of this book is in its extensive coverage of national and internationally-oriented issues of financial reporting, auditing and corporate governance. This book is ideal for accounting and business related courses at upper undergraduate and post-graduate levels. With its broad coverage, the book should also be of interest to academicians, professionals, corporate managers, regulatory bodies and researchers.
Download or read book Malaysia written by International Monetary Fund. Asia and Pacific Dept and published by International Monetary Fund. This book was released on 2021-03-17 with total page 101 pages. Available in PDF, EPUB and Kindle. Book excerpt: Malaysia entered the pandemic from a robust economic position but has nonetheless been significantly affected. A synchronous fiscal, monetary and financial policy response has helped cushion the economic impact. As a result, after a deep recession in 2020, and assuming the pandemic is brought under control in Malaysia and globally, growth would rebound to 6.5 percent in 2021 as supply side constraints are lifted and domestic and external demand recover. Large downside risks will remain.
Download or read book Doing Business 2020 written by World Bank and published by World Bank Publications. This book was released on 2019-11-21 with total page 241 pages. Available in PDF, EPUB and Kindle. Book excerpt: Seventeen in a series of annual reports comparing business regulation in 190 economies, Doing Business 2020 measures aspects of regulation affecting 10 areas of everyday business activity.
Download or read book Annual Report and Statement of Accounts written by Bank Negara Malaysia and published by . This book was released on 1974 with total page 634 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Malayan Law Journal written by Bashir Ahmad Mallal and published by . This book was released on 2002 with total page 1160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book International Monetary Fund Annual Report 2021 written by International Monetary Fund. Secretary's Department and published by International Monetary Fund. This book was released on 2021-10-04 with total page 74 pages. Available in PDF, EPUB and Kindle. Book excerpt: A recovery is underway, but the economic fallout from the global pandemic could be with us for years to come. With the crisis exacerbating prepandemic vulnerabilities, country prospects are diverging. Nearly half of emerging market and developing economies and some middle-income countries are now at risk of falling further behind, undoing much of the progress made toward achieving the UN Sustainable Development Goals.
Download or read book Institutions for Economic Reform in Asia written by Philippa Dee and published by Routledge. This book was released on 2009-12-16 with total page 257 pages. Available in PDF, EPUB and Kindle. Book excerpt: Consisting of theoretical chapters and six country case study chapters, this book sets out some of the principles that are critical to success in regional cooperation and the ways APEC can promote structural reform efforts in APEC economies.
