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

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...

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Main Authors: Jaffar, Romlah, Jamaludin, Sabariah, Che Abdul Rahman, Mara Riduan
Format: Article
Language:English
Published: Accounting Research Institute (ARI) & Faculty of Accountancy 2007
Online Access:http://ir.uitm.edu.my/id/eprint/186/1/AJ_ROMLAH%20JAFFAR%20MAR%2007.pdf
http://ir.uitm.edu.my/id/eprint/186/
https://mar.uitm.edu.my/
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spelling my.uitm.ir.1862017-06-21T07:45:13Z http://ir.uitm.edu.my/id/eprint/186/ Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman Jaffar, Romlah Jamaludin, Sabariah Che Abdul Rahman, Mara Riduan 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. Accounting Research Institute (ARI) & Faculty of Accountancy 2007-12 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/186/1/AJ_ROMLAH%20JAFFAR%20MAR%2007.pdf 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 https://mar.uitm.edu.my/
institution Universiti Teknologi Mara
building Tun Abdul Razak Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Teknologi Mara
content_source UiTM Institutional Repository
url_provider http://ir.uitm.edu.my/
language English
description 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.
format Article
author Jaffar, Romlah
Jamaludin, Sabariah
Che Abdul Rahman, Mara Riduan
spellingShingle Jaffar, Romlah
Jamaludin, Sabariah
Che Abdul Rahman, Mara Riduan
Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
author_facet Jaffar, Romlah
Jamaludin, Sabariah
Che Abdul Rahman, Mara Riduan
author_sort Jaffar, Romlah
title Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
title_short Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
title_full Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
title_fullStr Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
title_full_unstemmed Determinant factors affecting quality of reporting in annual report of Malaysian companies / Romlah Jaffar, Sabariah Jamaludin and Mara Riduan Che Abdul Rahman
title_sort determinant factors affecting quality of reporting in annual report of malaysian companies / romlah jaffar, sabariah jamaludin and mara riduan che abdul rahman
publisher Accounting Research Institute (ARI) & Faculty of Accountancy
publishDate 2007
url http://ir.uitm.edu.my/id/eprint/186/1/AJ_ROMLAH%20JAFFAR%20MAR%2007.pdf
http://ir.uitm.edu.my/id/eprint/186/
https://mar.uitm.edu.my/
_version_ 1685648034986196992
score 13.211869

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